地方政府债务困境化解的法治化路径  

The Legalization Path to Resolve the Dilemma of Local Government Debt

作　　者：徐俊 XU Jun(School of Economics?East China University of Political Science and Law,Shanghai 200042)

机构地区：[1]华东政法大学经济法学院

出　　处：《上海市经济管理干部学院学报》2019年第4期50-56,共7页Journal of Shanghai Economic Management College

摘　　要：对于地方政府债务过高的原因,不同学科的研究可谓见仁见智。从法律的角度看,地方政府事权不清、财政体制分权不明以及举债权的行使缺乏法律约束,是导致地方债务风险积聚的主要原因。理论上,“事权决定财权”原则以及提高效率的要求决定了地方政府应当享有法定的自主举债权。因此,我们提出,在提升央地财权事权法治化程度的前提下,明确地方隐性债务显性化的方向,并确保地方举债权的行使能够受到应有的法律约束,是化解地方政府债务困境的法治化路径。For the reasons why local government debt is too high, research in different disciplines can be described as a matter of opinion. From a legal point of view, the unclear power of local governments, the unclear decentralization of the fiscal system, and the lack of legal constraints on the exercise of creditor’s rights are the main reasons for the accumulation of local debt risks. In theory, the principle of "the power to deal with affairs determines the financial power" and the requirement to improve efficiency determine that local governments should enjoy the statutory independent credit.Therefore, the author proposes that under the premise of improving the degree of legalization of financial powers in the central region, it is clear that the direction of local implicit debts is explicit and that the exercise of local creditor’s rights can be bound by the law that is necessary to resolve the local government’s debt dilemma.

关 键 词：地方债务 困境化解 举债权 法治化 

分 类 号：F812.7[经济管理—财政学]