地方政府财政压力、土地举债规模的研究  

Research on the Financial Pressure of Local Government and the Scale of Land Debt

作　　者：马欣怡 闫康 MA Xin-yi;YAN Kang(Anhui University of Finance&Economics,Bengbu 230000,China)

机构地区：[1]安徽财经大学,蚌埠230000

出　　处：《价值工程》2021年第12期248-250,共3页Value Engineering

摘　　要：本文对地方政府债务、财政资金缺口以及土地举债规模之间的关系进行研究,发现地方政府债务增加和土地使用权出让有密切关系,地方财政资金缺口也是影响地方政府债务风险的重要因素之一。财政缺口压力会导致地方政府举债规模增大,地方政府通过发行债务弥补财政资金缺口。同时,我国地方政府部门人员还面临着绩效考核的压力,在绩效考核激励与财政资金缺口的双重压力下,地方政府利用土地价值进行债务融资,债务规模会进一步增加,这些都无疑会加大地方政府债务风险。本文针对所发现的问题,提出了几点地方政府防范债务风险的对策。This paper studies the relationship between local government debt,fiscal funding gap,and the scale of land borrowing,and finds that the increase in local government debt is closely related to the transfer of land use rights.The shortage of local fiscal funds is also one of the important factors affecting the risk of local government debt.The pressure of the fiscal gap will lead to an increase in the scale of local governments'borrowing,and local governments can make up for the fiscal funding gap by issuing debts.At the same time,the personnel of local government departments in China are also facing the pressure of performance appraisal.Under the dual pressure of performance appraisal incentives and financial funding gaps,local governments use land value to finance debt,and the debt scale will further increase,which will undoubtedly increase the local government.Government debt risk.In response to the problems found,this article puts forward several countermeasures for local governments to prevent debt risks.

关 键 词：地方政府债务 财政资金 土地出让金 

分 类 号：F810.7[经济管理—财政学]