地方债务视角下西南地区四省市财政可持续性研究——基于面板数据的协整检验

发布时间：2018-06-09 12:45

  本文选题：西南地区 + 地方债务　； 参考：《南京审计大学学报》2017年06期

【摘要】：随着经济社会的快速发展,我国地方政府债务规模也增长较快,引起了社会对地方债务风险及财政可持续性的担忧。为分析西南地区主要省市地方政府债务对其财政运行的影响,选取相关指标进行横向对比,并对西南地区各省市财政运行的面板数据进行实证分析。研究结果表明:西南地区各省市财政运行存在弱的可持续性,虽然地方债还未对财政运行造成显著不利影响,但弱的财政可持续性表明该区域财政运行存在一定风险,政府应注意防范,同时,应加强对新增债务和存量债务的控制和管理,提升财政运行的效率,改善财政运行透明度,建立科学的财政管理体制,提高财政风险识别和管理能力等,以实现财政的可持续发展。
[Abstract]:With the rapid development of economy and society, the scale of local government debt in our country has also increased rapidly, which has aroused the concern of the society about the risk of local debt and the financial sustainability. In order to analyze the influence of the local government debt on the financial operation of the major provinces and cities in southwest China, this paper selects the relevant indicators to carry out horizontal comparison, and makes an empirical analysis of the panel data of the financial operation of the provinces and cities in the southwest. The results show that there is a weak sustainability in the financial operation of provinces and cities in southwest China. Although the local debt has not had a significant adverse impact on the financial operation, the weak financial sustainability indicates that there are certain risks in the financial operation of the region. The government should pay attention to prevention, at the same time, it should strengthen the control and management of new debt and stock debt, improve the efficiency of financial operation, improve the transparency of financial operation, and establish a scientific financial management system. To improve the ability of financial risk identification and management in order to realize the sustainable development of finance.
【作者单位】： 中央财经大学财税学院;
【基金】：国家社会科学基金重点项目(14AZD022) 中央财经大学重大科研培育项目 中财—鹏元投融资研究所研究项目
【分类号】：F812.7
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本文编号：1999770