论我国地方政府债券发行机制的完善  

On the Perfection of the Local Government Bond Issuing System

作　　者：杜仲霞[1] 

机构地区：[1]安徽财经大学法学院,蚌埠233030

出　　处：《合肥学院学报（综合版）》2016年第6期12-15,共4页Journal of Hefei University：Comprehensive ED

摘　　要：2009年以来,我国地方政府公债制度逐步建立,地方债务危机逐步得到缓解,但是地方政府债券发行制度还存在发行主体范围过窄、审批程序不合理、债券的偿还机制不完善、信用评级机制流于形式、信息披露不完整、债券的监督不系统等问题。因此,应尽快颁布《公共债务法》,合理界定地方政府债券发债主体,完善审批机制和偿还机制,加强地方政府债券的信用评级和信息披露,加强地方人大对地方政府债券的监督,从而提高发行效率,维护债权人合法权益。The local government bond system has been set up since 2009 so that local government debt crisis has been relived, but its bond issuing system has many problems. Thus Public Debt Law should be promulgated. In order to improve issuance efficiency and protect the interests of debtors, the law should define the right bodies of issuing bonds, perfect the approval system and debt payment mechanism, strengthen the credit ratings and information disclosure and strengthen local people＇s congress supervise.

关 键 词：地方政府债券 发行主体 发行机制 信用评级 

分 类 号：DF438.7[政治法律—经济法学] F830.91[政治法律—法学]