我国地方政府债务合并监管研究  

Research on the Consolidated Supervision of Local Government Debt in China

作　　者：崔竹 刘志洋 陈昀璐 Cui Zhu;Liu Zhiyang;Chen Yunlu

机构地区：[1]审计署审计科研所财政审计研究室 [2]审计署审计科研所

出　　处：《行政管理改革》2024年第5期68-76,共9页Administration Reform

基　　金：国家社会科学基金项目“新形势下大数据审计能力的结构、测度与提升路径研究”(20BJY033);审计署重点科研课题“政府投资基金管理及其审计研究”(23SJ02001)。

摘　　要：稳步推进地方政府法定债务和隐性债务合并监管是党中央的重大决策部署。当前我国地方政府债务短期流动性风险较高。但是地方政府法定债务和隐性债务分别监管模式在债务管理体制机制、债务风险防范化解机制、债务融资自律约束机制等方面存在不统一问题,难以从整体上有效识别和防范债务风险,难以遏制地方政府盲目举债。建议探索建立统一规范的长效监管机制,推进隐性债务与法定债务在债务管理体制、债务风险防范化解机制和债务融资自律机制等方面统一规则、合并监管,有效防范化解地方政府债务风险。Steadily promoting the consolidated supervision of local government statutory debt and implicit debt is a major decision deployment of the Party Central Committee.The long-term liquidity of local government debt in China is sustainable,while the short-term liquidity risk of it is relatively high at present.The current regulatory model of local government statutory debt and implicit debt is inconsistent in terms of debt management system and mechanism,debt risk prevention and resolution mechanism,debt financing self-discipline and restraint mechanism,thus it is difficult to effectively identify and prevent debt risks as a whole,and it is difficult to curb local governments'blind borrowing.It is suggested to explore the establishment of a unified long-term supervision mechanism,promote the unification of rules and consolidated supervision of implicit debt and statutory debt in such areas as the debt management system,the debt risk prevention and resolution mechanism and the debt financing self-discipline mechanism,so as to effectively prevent and resolve local government debt risks.

关 键 词：地方政府 法定债务 隐性债务 合并监管 风险防范 

分 类 号：D63[政治法律—政治学]