我国地方政府债券发行监督体系的构建  

Construction of Supervisory System of Local Government Bond Issue in Our Country

作　　者：杨皖宁 Yang Wanning

机构地区：[1]中共江苏省委党校,江苏南京210009

出　　处：《四川行政学院学报》2023年第1期48-57,103,104,共12页Journal of Sichuan Administration Institute

基　　金：国家社科基金重大项目(项目编号:20VHJ007);中共江苏省委党校创新工程专项课题(项目编号:CXKY2219)。

摘　　要：监督制度是建设法治政府和法治财政的重要组成部分,防控地方政府债务风险和实现依法治债需要有力有效的监督体系作为保障。当前,主要由各级政府财政部门承担对地方政府债券发行的监督职责,尚未形成严密充分的监督体系。构建我国地方政府债券发行监督体系总体上应当落实地方属地管理责任,使省级政府负总责,地方各级政府各负其责。强化公权力机关对地方政府债券发行的监督职责,需要发挥各级人大及其常委会依法监督、人民政协民主监督,政府各部门职责监督、监察机关监督、司法机关监督的作用;同时,应当构建由人民群众监督,新闻媒体监督,市场中介机构共同参与的社会监督体系。The supervision system is an important part of building a law-based government and law-based finance.To prevent and control local government debt risks and achieve law-based debt management requires a strong and effective supervision system as a guarantee.At present,the financial departments of governments at all levels are mainly responsible for the supervision of local government bond issuance,and a strict and adequate supervision system has not yet been formed.To construct the supervision system of local government bond issuance,we should implement the administrative responsibility of local territory,so that provincial governments assume overall responsibility and local governments at all levels assume their own responsibilities.To strengthen the supervisory duties of public organs of power over local government bond issuance,we need to give full play to the role of people’s congresses and their standing committees at all levels in exercising supervision according to law,the CPPCC in exercising democratic supervision,and government departments in exercising functional supervision,supervisory organs in exercising supervision,and judicial organs in exercising supervision.At the same time,a social supervision system involving the masses,news media and market intermediaries should be established.

关 键 词：地方政府债券 发行 权力监督 社会监督 

分 类 号：F812.5[经济管理—财政学]