什么导致了地方政府隐性债务的扩张——兼论地方政府隐性债务形成的理论基础  

What Leads to the Implicit Local Government Debt Expansion?--Discussing the Theoretical Basis of the Formation of the Implicit Local Government Deb

作　　者：张文君[1,2] ZHANG Wen-jun(JiangXi Administrative College,Nanchang 330108,China;School of Management,Xiamen University,Xiamen Fujian 361005,China)

机构地区：[1]江西行政学院经济管理教研部,南昌330018 [2]厦门大学管理学院,福建厦门361005

出　　处：《湖北经济学院学报》2020年第5期43-50,128,共9页Journal of Hubei University of Economics

基　　金：国家社会科学基金项目(18BZZ081)。

摘　　要：从"地方政府性债务"到"地方政府隐性债务",虽然只增加了一个"隐"字,但意味着我国对地方政府债务的管理更具有针对性,目标更明确。地方政府隐性债务规模的不断扩大引起了学界与政界的广泛关注。地方政府隐性债务是全世界大多数国家面临的普遍问题,那些把经济转轨时期市场经济体制不完善作为我国地方政府隐性债务的形成原因,并认为它是"中国特色",而不考虑其他一般性因素的观点是值得商榷的。本文系统梳理了国内外关于地方政府隐性债务形成的相关文献,并基于公共产品理论、公共选择理论、财政分权理论和预算软约束理论,对我国地方政府隐性债务的形成机理进行研究,进而为加快构建适应国家治理体系和治理能力现代化建设要求的地方政府隐性债务风险监管体制提供理论研究支持。Although only one word"implicit"is added,from"local government debt"to"local government implicit debt",it means that our local government debt management becomes more targeted and specific.The implicit local government debt is a general problem confronted by most countries.The issue is open to question that the imperfection of the market economic system,considered as"Chinese Characteristics"is the fundamental cause during the period of economic transformation,regardless of other general factors.This paper analyzes systematically the pertinent literature about the implicit local government debt.The formation mechanism is studied based on the public goods theory,public choice theory,fiscal decentralization theory and soft budget constraint theory,which provides theoretical support for constructing the regulatory system of the implicit local government debt for modernizing our governance system and governance capabilities.

关 键 词：地方政府 隐性债务 债务形成 债务管理 

分 类 号：D625[政治法律—政治学] F810.7[政治法律—中外政治制度]