全过程人民民主视域下我国地方债法律规制的完善  

The Improvement of Legal Regulations on Local Debts in China from the Perspective of the Whole-Process People's Democracy

作　　者：朱大旗[1,2,3] 王震东 ZHU Daqi;WANG Zhendong

机构地区：[1]中国人民大学法学院 [2]中国人民大学财税法研究所 [3]中国法学会财税法学研究会

出　　处：《中国政法大学学报》2024年第2期57-71,共15页Journal Of CUPL

摘　　要：地方债是由地方政府为了实现公共利益以其公权信用筹借并承担偿还责任的公共债务。践行全过程人民民主的地方债法律规制,所追求的是作为纳税人的人民通过法定方式对政府举债的重大事项的实质性参与和监督。解决我国地方债问题、完善我国地方债法律规制,应遵循财政民主原则与财政法定原则,树立法律主导下的多元共治理念和秉持缓急有致、循序渐进的理念,从短期操作、中期举措和长期探索三个维度来设计地方债法律规则的推进路径:短期内要以救急性手段缓释当前地方债风险;中期要增强地方债法律规制的民主性;长期要在地方债实践中逐步完善制度,并在条件成熟时推动地方债专门立法。Local debt is a public debt that is borrowed and repaid by local governments with their public credit in order to achieve public interests.The legal regulation of local debt that practices the whole-process of people's democracy pursues the substantive participation and supervision of the people as taxpayers in major issues of government borrowing through legal means.To solve the problem of local debt and improve the legal regulation of local debt in China,we should follow the principles of fiscal democracy and fiscal legality,uphold the concept of diversified co-governance under the guidance of the law,and adhere to the philosophy of appropriate urgency and gradual progress.We should design the promotion path of legal rules of local debts from three dimensions:short-term operations,medium-term measures,and long-term exploration:In the short term,we should use emergency means to mitigate the current risks of local debts;In the mid-term,we need to enhance the democratic nature of legal regulations on local debts;In the long run,it is necessary to gradually improve the system in the practice of local debts and promote specialized legislation for local debts when conditions are favorable.

关 键 词：地方债 全过程人民民主 法律规制 预算法 公共债务法 

分 类 号：D922.2[政治法律—经济法学]