论地方政府债务问责制的完善  

Improving Accountability for Local Government Debt

作　　者：倪楠[1] Ni Nan

机构地区：[1]西北政法大学经济法学院,陕西西安710122

出　　处：《法律科学（西北政法大学学报）》2024年第6期137-148,共12页Science of Law：Journal of Northwest University of Political Science and Law

基　　金：教育部人文社会科学重大项目(22JD820004)“习近平总书记关于科技与法治发展重要论述研究”;陕西省法学会重点项目(sfxh202305)“城乡共同富裕的经济法律制度研究”;陕西地建—西安交大土地工程与人居环境技术创新中心开放基金资助项目(2024WHZ2052)“城乡共同富裕的经济法律制度研究”。

摘　　要：地方政府债务问责制作为依据委托代理理论构建的一种制度,其内在要求贯彻有限政府理论、适度干预理论和社会本位理论。自2018年地方政府债务问责制初步建立以来,地方政府债务规模持续攀升,地方政府债务问责典型案件不断发布,一些制度设计层面的问题也逐渐突显。完善地方政府债务问责制度的关键在于将问责主体、问责对象、问责事项、问责程序以及相关法律责任系统化、体系化和法治化。在重构地方政府债务问责制度中还需制定体系化的法律法规,细化债务问责相关规定;强化参与性问责,配套交叉问责,引入绩效评估机制;健全地方债务问责信息公开制度;完善地方债务问责救济程序等配套措施。The local government debt accountability system,as a system design constructed based on the agency theo-ry,inherently requires the implementation of limited government theory,moderate intervention theory,and social centered theory.Since the initial establishment of the local government debt accountability system in 2018,the scale of local govern-ment debt has continued to rise,typical cases of local government debt accountability have been continuously released,and some institutional design issues have gradually become prominent.The key to improving the accountability system for local government debt lies in systematizing,systematizing,and legalizing the accountability subjects,accountability objects,ac-countability matters,accountability procedures,and related legal responsibilities.In the restructured local government debt accountability system,systematic laws and regulations need to be formulated to refine relevant provisions on debt accounta-bility;Strengthening participatory accountability,supporting cross accountability,and introducing performance evaluation mechanisms;Establish a sound system for disclosing information on local debt accountability;Improve supporting measures such as local debt accountability and relief procedures.

关 键 词：政府债务 隐性债务 违规举债 法律责任 

分 类 号：D922.29[政治法律—经济法学]