强化我国地方政府举债融资约束机制研究——以美国地方政府破产机制为例  

The Research on Strengthening Constraint Mechanism of Local Government Debt Financing in China: The Case Study of Bankruptcy Mechanism of Local Government in USA

作　　者：温来成[1] 彭羽[1] 刘洪芳[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《中央财经大学学报》2014年第9期21-26,共6页Journal of Central University of Finance & Economics

基　　金：教育部人文社会科学研究规划基金项目"地方政府投融资公私合作的监管机制创新研究"(13YJA630101);北京市哲学社会科学基金项目"北京市公共服务公私合作的价格监管机制创新研究"(13JGB016);中央财经大学中国财政发展协同创新中心课题;中财-鹏元地方财政投融资研究所2014年度课题

摘　　要：笔者以案例分析的方式,从立法、制度建设和监督管理三个方面,比较分析了中美两国在地方政府债务管理上的差异,并借鉴美国地方政府破产经验及地方债的发展规律,探讨如何强化中国地方政府举债融资机制问题。笔者从建立健全债务预警制度,增强对中国地方政府举债融资约束力度,条件成熟时引入地方政府财政破产制度;建立地方政府债务风险党政官员责任追究制度,提高违约失信成本;建立地方政府财务报告和信用评级制度,形成地方政府债务有效市场约束机制等方面,提出了政策建议。By way of case analysis in this paper, it compared the differences from three aspects of the legisla tion, system construction and supervision and management between China and The United States in local government debt management, and draw lessons from the bankruptcy experience of local government in USA and the law of local government debt to discuss the China＇s local government debt management issues. We suggest some ideas, such as establishing and improve the early warning system and to enhance the strength of China＇s local government debt financing constraints, when the conditions ripped, we can try to introduce local government financial bankruptcy system; Establishing local government debt risk of party and government officials accountability system, to raise the cost of breach of default; Building the system of local government financial report and credit rating, this can form the local government debt market constraint mechanism effectively; Implementing the central government to local government debt administrative control mechanism, it can contain the moral risk of local government and so on.

关 键 词：地方政府 破产案例 债务管理 

分 类 号：F812.7[经济管理—财政学]