债务风险与举债权的法律约束  

Debt Risks and Legal Restrictions on the Right to the Government' Right to Leverage

作　　者：张守文[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《苏州大学学报（哲学社会科学版）》2016年第3期51-58,191,共8页Journal of Soochow University(Philosophy & Social Science Edition)

摘　　要：随着经济和社会的发展以及政府职能的扩张,许多国家都面临着巨大的财政压力和债务风险。为了有效防控现实存在的债务风险,我国尤其需要加强对举债权的法律约束,确保其依法正当行使。为此,国家应基于举债权的性质,对其严格加以法定,并在相关主体之间进行有效配置;在此基础上,国家还应从中央与地方分税制的完善,以及政府职能转变等维度,结合地方举债存在的突出问题,有针对性地完善相关制度,从而更有效地防控债务风险。With economic and social progress and expanded government functionality, many countries face enormous financial pressure and debt risks. In order to control real financial risks, China, in particular, should enhance legal restrictions on government leverage and prevents the misuse of this right. For instance, the nature of the right to leverage should be clearly defined and the right should be reasonably distributed among different subjects. Besides, the national-local tax system, governmental functionalities, and serious government leverage should be considered in order to improve the mechanism regarding leverage, thus effectively controling government debt risks.

关 键 词：债务风险 举债权 债务法治 

分 类 号：D922.2[政治法律—经济法学]