新型城镇化进程中县域政府债务风险防范分析

发布时间：2018-04-10 11:18

本文选题：县域政府 + 政府债务　；参考：《审计研究》2014年03期

【摘要】：近年来,中央及省级政府相继出台了多项规范地方政府债务的相关制度,在此背景之下县级政府债的规模和占比却快速增长。究其原因,主要是受县级政府对城镇建设的冲动与其财力不匹配、县级政府片面的债务观以及举借和使用债务过程中违规成本较低等因素影响。县级政府债务带来了县域经济快速发展,但也由于其资金来源更加复杂隐蔽、资金使用更多样化、县级政府的偿还能力相对薄弱等特点而带来一定的财政风险、道德风险和社会风险。为保障新型城镇化建设发展目标的顺利实现,应当正确认识我国新型城镇化进程中县域政府的职能,通过规范制度、加强约束、促进公开和强化落实,合理控制县域政府债务的规模,建立和落实县域经济发展的相关制度,有效化解债务风险。
[Abstract]:In recent years, the central and provincial governments have issued a number of regulations to regulate the local government debt, under this background, the scale and proportion of county government debt has increased rapidly.The reasons are mainly affected by the mismatch between the impulse of county government on urban construction and its financial resources, the one-sided debt view of county government and the low cost of violating rules in the process of borrowing and using debt.The county government debt has brought about the rapid development of county economy, but it also brings certain financial risks due to its more complicated and hidden sources of funds, more diversified use of funds, and relatively weak repayment capacity of county governments.Moral hazard and social hazard.In order to ensure the smooth realization of the development goal of the new urbanization construction, we should correctly understand the functions of the county government in the process of new urbanization in our country, strengthen the restraint by standardizing the system, and promote openness and implementation.Reasonably control the scale of county government debt, establish and implement the relevant system of county economy development, and effectively resolve the debt risk.
【作者单位】：吉林大学经济学院;审计署驻长春特派员办事处;
【分类号】：F812.5

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