县乡基层政府债务现状、成因及对策分析——基于上海市某区调查研究的案例分析  

Analysis on Status Quo,Causes and Countermeasures on County &Township Governmental Debts——Based on the Investigation of a District in Shanghai

作　　者：彭锻炼[1] 

机构地区：[1]上海立信会计学院财税学院

出　　处：《财政科学》2016年第6期126-134,共9页Fiscal Science

基　　金：上海市教委科研创新项目"财政分权与地区社会保障服务绩效"(项目编号:13YS112)资助

摘　　要：地方政府债务问题是各级政府部门和学术界都非常关心和重视的问题,但目前有关地方政府债务的研究主要集中在省级政府债务和应对债务风险,而县乡基层政府债务具有其自身的特殊性,相对而言研究也较少,了解基层政府债务的现状及形成原因是有效化解县乡基层政府债务的前提和基础。本文通过对上海市H区街镇政府债务情况的调查研究,分析了H区街镇政府债务现状,梳理了H区街镇政府债务形成的原因,并从化解街镇政府债务存量和增量两方面提出了相应的对策建议。通过对H区及所属街镇政府债务现状、形成原因和化解对策的分析,对全国地方政府债务问题的解决都有一定的理论参考意义。Local government debt problem is a problem which raised the concern of all governmental departments and academia researchers. But the current studies of local government debt are mainly concentrated in the provincial government debt and the debt risk. County township government debt has its own particularity,and the research about it is less. On the other hand, understanding the present situation and reasons of local government debt are the premise and foundation to resolve them effectively. Through investigating and studying on the county township government debt situation of Shanghai H district, this paper analyzed the present situation, combed the causes of the formation of county township government debt in H district, and put forward the corresponding countermeasures and recommendations from two aspects. Analysis of present situation, causes and countermeasures on county township government debt in H district has a certain theoretical reference on resolving the national local government debt problem.

关 键 词：县乡基层政府 政府负债 成因分析 化解对策 调查研究 

分 类 号：F812.5[经济管理—财政学]