中国地方政府债务管理制度改革七十年:制度变迁、实践困境与路径选择  

Seventy Years of Reform of China’s Local Government Debt Management System: Institutional Change, Practical Dilemma and Path Choice

作　　者：安百杰 宁辛 AN Bai-jie;NING Xin(1.School of Political Science and Public Administration,Shandong University,Jinan 250000,Shandong,China;Business School,Shandong University of Technology,Zibo 255000,Shandong,China)

机构地区：[1]山东大学政治学与公共管理学院,山东济南250000 [2]山东理工大学管理学院,山东淄博255000

出　　处：《学术探索》2019年第8期28-34,共7页Academic Exploration

基　　金：国家社会科学基金重大项目(16ZDA080);山东省社会科学规划项目(18CCZJ15)

摘　　要：地方政府债务为地方经济发展做出了卓越贡献,但不断膨胀的地方政府债务规模,也引起了各界对债务风险的关注。一直以来,谋求“稳增长”和“防风险”的平衡点都是地方政府债务制度的孜孜追求,而跳出这一困境则可以借助于历史线索。基于地方政府债务管理制度文本关注重点的分析,可以将新中国成立七十年来的地方政府债务制度变迁分成制度欠缺、制度初步建立、日渐成熟和高度关注债务风险防控等四个阶段,这对探究债务管理制度中的实践困境,构建与现代财政制度相适应的地方政府债务管理制度具有十分重要的意义。Although local government debt has made outstanding contributions to the local economic development,the risk of debt scale has also aroused concerns. For a long time,the balance between seeking“stable growth”and“anti-risk”has been the pursuit of local government debt system,and jumping out of this dilemma can rely on the historical clues. Based on the key points of the local government debt management regulations,the development of these regulations since our country was established has undergone four phases: the period with no local government debt system,the period of initial establishment of the system, the maturity period,and the period emphasizing debt risks. This division is of great significance to constructing a local government debt management system that is adaptable to the modern fiscal regulations.

关 键 词：债务管理制度 七十年 制度变迁 债务风险 

分 类 号：D625[政治法律—政治学]