地方政府债务偿还机制研究  

A Study on the Repayment Mechanism of Local Governments' Debt

作　　者：苗庆红[1] 

机构地区：[1]北京大学政府管理学院

出　　处：《经济体制改革》2015年第4期13-19,共7页Reform of Economic System

摘　　要：债务关系从形成到终止包含"借、用、还"3个阶段,偿还性是债务的基本特征。因此,地方政府融资模式成功与否,关键在于地方政府是否具有偿债责任明确、偿债资金来源确定、偿还方式可行的债务偿还机制,而不是地方政府融资方式的选择。为此,本文通过对地方政府债务相关制度和管理办法的文本研究,分析不同举债融资模式下地方政府债务的偿还机制及其存在问题,并提出相关改进建议。Repayment is a basic characteristic of debt. The success of the local governmental financing model does not count on choosing the local government＇s financing approach. Instead, it is determined by the way that how the debt repayment mechanism is designed with clear debt obligations, the certainty of debt funding sources and the feasibility of the repayment approach for local governments＇ debt, which can provide specific paths and systematic protection for the debt repayment. This paper focuses on the debt repayment mechanism under different financing modes of local governments as well as their problems through analyzing some official documents about the local debt management. In the end, the paper provides some suggestions to improve the repayment mechanism of local governments＇ debt.

关 键 词：地方政府 债务 偿还机制 

分 类 号：F810[经济管理—财政学]