美国州宪法公债控制的方式、实效及启示

发布时间：2017-12-28 17:00

本文关键词：美国州宪法公债控制的方式、实效及启示　出处：《政治与法律》2011年09期 　论文类型：期刊论文

【摘要】：美国州宪法对以一般财政收入为担保的"一般责任公债"及以公债项目自身收入为偿债来源的"收入公债"都有一定控制。但是,由于政府职能扩张,州宪法公债控制的实效并不理想。州、地方政府往往通过设立公共机构并以种种借口规避州宪法的公债控制。美国州宪法公债控制的方式与实效告诫我们:我国《预算法》修改赋予地方政府举债权应以构建地方税收立法权和规范转移支付制度为制度环境;《预算法》应当对地方公债的发行主体、公债种类、举债上限、用途及发行程序等实施全面控制;为有效治理公共机构乱举债行为,《预算法》修改应明确所有公共机构举债都应纳入公共预算管理。
[Abstract]:The US state constitution has certain control over the "general liability bonds" guaranteed by the general fiscal revenue and the "income bonds" which are the source of debt repayment for the public debt projects. However, due to the expansion of government functions, the effectiveness of state constitutional government debt control is not ideal. State and local governments often control public debt by setting up public institutions and evading state constitutions with various excuses. The United States Constitution control way and the effectiveness of government bonds in China warned us: "budget law" amendment to the local government borrowing rights should take the construction of local tax legislative power and standardize the system of transfer payment system for the environment; the "budget law" should be on the local bonds issuance, bond types and the debt ceiling, the use and issuance procedures the implementation of a comprehensive control; for the effective governance of public institutions arbitrary borrowing behavior, "budget law" amendment should be clear of all institutions should be included in the budget management of public debt.
【作者单位】：河南财经政法大学法学院;
【基金】：教育部人文社会科学研究规划基金项目“公债的宪法控制”(项目编号:10YJA820086)的阶段性成果
【分类号】：D971.2;DD911
【正文快照】： 我国现行《预算法》原则上禁止地方政府举债。然而,近年来,一些地方政府为发展地方经济,纷纷通过设立融资平台公司规避《预算法》举债禁令,从而为地方政府筹措巨额建设资金。2009年以前,中央政府发行“曲线债”,即先由中央政府发行国债,然后再转贷给地方政府使用。为应对国际

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