我国地方债务治理的制度检讨与法治化改造  

Institutional Review and Legislative Reform of Local Government Debt Governance in China

作　　者：冯果[1] 罗昕[1] Feng Guo;Luo Xin

机构地区：[1]武汉大学法学院

出　　处：《证券市场导报》2019年第6期52-57,77,共7页Securities Market Herald

基　　金：教育部人文社会科学研究青年基金项目“地方财政风险金融化的法律控制”(项目批准号:16YJC820014)的阶段性成果

摘　　要：修订后的《预算法》主要从“赋权”和“配责”两方面确立了我国地方债务治理的法律框架,但受制于“宜粗不宜细”立法技术的影响,难以有效满足地方债务治理的制度供给需求。实践中,由于中央与地方财政收支权责划分及财政转移支付的不规范性,地方债务治理不断遭遇现实挑战。地方债务治理的权责配置,需要实现从“政策主治”到“法律主治”的转向,按照财政法治的要求进一步优化中央与地方间事权和支出责任的配置,有效切割财政利益与金融利益,并明确地方债务治理权责配置的法律边界。The revised Budget Law has basically established the legal framework of local government debt governance in China from the two aspects of 'Empowerment' and 'Responsibility Assignment'. However, it is dif ficult to effectively meet the institutional needs of local government debt governance due to the in fluence of 'broad rather than detailed' legislation technique. Due to the lack of standardization in the distribution of fiscal revenue and expenditure between central and local governments and the irregularity of fiscal transfer payments, local government debt governance has experienced practical challenges constantly. The configuration of power and responsibility of local government debt governance needs to turn from 'Policy-Oriented' to 'Law-Oriented' and make specific institutional reform.

关 键 词：地方债务治理 预算法 权责配置 地方政府债券 

分 类 号：D912.2[政治法律—民商法学]