政府债务规模与地方财政风险防范:以宁波市公债危局为例  

Government Debt Scale Versus Local Fiscal Risk: On the Case of Ningbo Debt Crisis

作　　者：余应敏[1] 王蓓[1] 

机构地区：[1]中央财经大学会计学院

出　　处：《中央财经大学学报》2015年第9期17-22,共6页Journal of Central University of Finance & Economics

基　　金：教育部留学归国人员科研启动基金项目"基于财政透明导向的政府财务报告模式研究"(项目编号:教外司留2011-356);北京市会计类专业群(改革试点)建设项目;北京市教育委员会共建项目专项;中央财经大学"211工程"重点学科建设项目;中央财经大学青年科研创新团队支持计划"实证会计与审计";中央财经大学校级2011协同创新重点培育项目"注册会计师行业发展"

摘　　要：近年来,我国地方政府的债务规模快速扩张、债务风险不断积聚,日渐引发社会各界的广泛关注。笔者首先对地方政府债务相关理论进行文献回顾;其次以宁波市公债危局为例,尝试采用定性与定量相结合的方法,对宁波市政府债务规模与财政风险进行分析。笔者发现,宁波市政府的偿债率和债务负担率逐年上升,已超过警戒线水平,加之财政收入来源单一、金额有限,故逐渐陷入债务危局。最后,笔者基于案例研究结论,针对地方政府的债务融资规模与风险防控提出相关政策建议,希冀能裨益于地方政府债务危局的破解。The lating risk and a lot local government debt has of social concerns. Firstly, been surging in recent years in China, leading to the accumuthe author reviews theory of local government debt. Secondly, the author chooses Ningbo City as a case study, try to analysis the risk of local government debt by using the combination of both qualitative and ,quantitative methodologies. It has found that the Ningbo city government debt service ratio and the debt burden increase year by year, which has exceeded the warning line level, couple with the limited funds, the government gradualy get into a critical situation. Finally, the author propose the direction and measures for the future reform of local government debt on debt size and risk management, which has theoretical and practical significance

关 键 词：地方政府债务规模 财政风险 宁波公债危局 

分 类 号：F812.5[经济管理—财政学]