政府举债权分解背景下的举债权和举债责任匹配

发布时间：2018-02-19 21:28

本文关键词： 举债权举债责任分解体制　出处：《河北学刊》2015年06期 　论文类型：期刊论文

【摘要】：地方政府的举债权可以来自于地方的自治权,也可以来自于国家的主权,形成两种不同的地方公债制度。在公债自治的国家,地方政府的举债权是完整的或者块状的,地方债危机的核心是举债成本和举债收益不对称引起的外部性问题。在公债授权的国家,地方政府的举债权在政府层级间分解,地方债危机的核心是举债权和举债责任不匹配引起的权责结构问题。对权责分解形成的网络状权责结构进行治理,探索权责分解模式下举债权和举债责任匹配的逻辑及路径,是中国进一步推进分债制改革的关键。
[Abstract]:Local government claims may come from local autonomy or state sovereignty, forming two different systems of local public debt. In countries with autonomous public debt, local government claims are complete or massive. At the heart of the local debt crisis is the externality of the asymmetric costs and benefits of borrowing. In countries where public debt is authorized, local government claims are broken down between levels of government. The core of the local debt crisis is the problem of the structure of the right and responsibility caused by mismatch of the creditor's rights and the borrowing liabilities. The network structure of rights and responsibilities formed by the decomposition of the rights and responsibilities is governed, and the logic and the path of matching the rights and liabilities of the right and the debt are explored under the mode of the decomposition of the rights and responsibilities. This is the key to China's further reform of the split debt system.
【作者单位】：国家税务总局;河北省财政厅;
【分类号】：F812.5

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