地方政府债务的问责监管与制度完善  

Accountable Regulation and Institutional Improvement of Local Government Debt

作　　者：于志洁[1] 王茂庆[2] Yu Zhijie;Wang Maoqing(Party School of theWeifang Municipal Committee of CPC,Weifang 262406,Shandong,China;School of Literature and Law,Shandong University of Science and Technology,Qingdao 266590,Shandong,China)

机构地区：[1]中共潍坊市委党校,山东潍坊262406 [2]山东科技大学文法学院,山东青岛266590

出　　处：《金融发展研究》2023年第9期48-53,共6页Journal Of Financial Development Research

摘　　要：问责制被运用于地方政府债务领域,对加强地方政府债务监管、防范化解债务风险具有重要意义。从现行制度看,问责监管集中在隐性债务领域,显性债务领域存在问责缺位问题。由于显性债务规模急剧扩张、偿债压力日益显现、债务风险愈加现实,应当确立对隐性债务进行风险问责、对显性债务进行绩效问责的合并问责监管,同时积极推进问责监管的制度化、法治化,并确立穿透式监管原则。Accountability has been applied to the field of local government debt,which is of great significance in strengthening the supervision of local government debt and preventing and resolving debt risks.In the current system,accountability regulation is concentrated in the area of implicit debt,and there is a lack of accountability in the area of explicit debt.As the scale of explicit debt expands dramatically,debt-servicing pressure becomes increasingly visible,and debt risk becomes more and more real,a combined accountability regulation that holds implicit debt accountable for risk and explicit debt accountable for performance should be established,and at the same time actively promotes the institutionalization of accountability regulation and the rule of law,as well as the establishment of the principle of penetrative regulation.

关 键 词：隐性债务 显性债务 问责监管 制度完善 

分 类 号：F830[经济管理—金融学]