中国地方政府债务透明度评估:2014-2015

发布时间：2018-11-10 14:24

【摘要】：地方政府债务信息是财政信息的重要组成部分,但在当前的财政透明度研究中却没有得到足够的重视。现有的评估主要是依据主动公开状况,对于依申请公开状况的关注不足。通过查找已公开的信息和申请公开而未公开的信息这两种方式,基于省级和地级政府债务余额和债务限额(含一般债务和专项债务)等关键指标,文章对我国2014年和2015年的地方政府债务信息透明度进行了评估,得出主动透明度和最终(主动和依申请)透明度的评估结果。评估结果显示,各省份的主动透明度普遍不乐观,虽然最终透明度有很大提升,但是部分省份仍然很不理想。综合而言,东部省份的平均透明度最高,西部省份次之,中部省份最低,但是区域内省份之间的差异性很大,呈现出一定的随机性。对此,文章给出了推动地方政府债务信息公开、促进地方债务的适度举借和良性治理的政策建议。
[Abstract]:Local government debt information is an important part of financial information, but it has not been paid enough attention to in the current research of fiscal transparency. The present assessment is mainly based on active disclosure, and insufficient attention is paid to the disclosure on application. Based on key indicators such as provincial and prefectural government debt balances and debt limits (including general and special liabilities), by finding publicly available information and applying for public but not publicly available information, This paper evaluates the transparency of local government debt information in China in 2014 and 2015, and obtains the evaluation results of active transparency and final (active and applied) transparency. The assessment results showed that the active transparency of the provinces is generally not optimistic, although the transparency has improved greatly, but some provinces are still not ideal. Generally speaking, the average transparency of the eastern province is the highest, the western province is the second, and the central province is the lowest, but the difference between the provinces in the region is very large, showing a certain randomness. To this end, the paper puts forward some policy suggestions on how to promote the disclosure of local government debt information, the proper borrowing of local debt and the good governance.
【作者单位】：青岛理工大学经贸学院;
【基金】：国家社科基金一般项目“分类限额管理下地方政府债务防风险与稳增长的平衡协调机制研究”(17BJY169)
【分类号】：F812.5

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