地方政府债务权责时空分离:理论与现实——兼论防范我国地方政府债务风险的瓶颈与出路

发布时间：2018-05-29 20:51

本文选题：地方政府债务 + 权责时空分离　；参考：《经济学动态》2014年12期

【摘要】：如果地方政府在被赋予债务权力的同时,也受到相应债务责任约束,地方政府就可以被看成"责任政府",这样就不会采取公共利益上的非理性行为,债务也不会出现超常规增长,风险也能得到合理规避。可见,地方政府债务权责分离与否,对债务风险生成及防范具有至关重要的作用。本文首先对地方政府债务的权利、利益与责任,以及权责一致的理论可能性进行界定,在此基础上,重点揭示我国地方政府债务权力与责任在时间和空间上分离的现实情境,及其对地方政府债务超常规增长和正常性增长的影响。研究发现,在地方政府债务权责时空分离常态下,表现出债务主体间的信息不对称,从而助长了地方政府非社会利益对债务增长的驱动,导致债务超常规增长及风险产生。尽管法律禁止、期限错位和风险外溢等瓶颈使得我们难以改变地方政府债务客观上存在的权责时空分离现实,但仍然可以找到实现债务超常规增长向正常性增长收敛的出路,以此实现对地方政府债务风险的防范。
[Abstract]:If the local government is endowed with the debt power and is bound by the corresponding debt liability, the local government can be regarded as the "responsible government", so that it will not adopt irrational behavior in the public interest. Debt will also not show abnormal growth, risk can be reasonably avoided. It can be seen that the separation of authority and responsibility of local government debt plays an important role in debt risk generation and prevention. This paper first defines the rights, interests and responsibilities of local government debt, and the theoretical possibility of consistency of rights and responsibilities. On the basis of this, it focuses on revealing the realistic situation in which the power and responsibility of local government debt are separated in time and space. And its impact on the abnormal growth and normal growth of local government debt. It is found that under the condition of spatio-temporal separation of local government's debt power and responsibility, the information asymmetry among the debt subjects is shown, which encourages the local government's non-social interests to drive the debt growth, leading to the abnormal growth of debt and the emergence of risks. Although the legal prohibition, the bottleneck such as term dislocation and risk spillover make it difficult for us to change the reality of spatio-temporal separation of power and responsibility that objectively exists in local government debt, we can still find a way to converge from the abnormal growth of debt to the normal growth. In order to achieve the local government debt risk prevention.
【作者单位】：云南财经大学;
【基金】：教育部哲学社会科学研究重大课题攻关项目“公共财政安全监测预警机制研究”(12JZD031) 国家自然科学基金“地方政府债务风险动因挖掘与制度修正研究:基于权责时空分离下的责任转移预期模型”(71303207) 云南省科技计划应用基础研究面上项目“权责时空分离下地方政府债务风险生成与控制研究:云南案例”(2012FB168)的阶段性成果
【分类号】：F812.5

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