地方政府性债务治理的国际比较与启示——基于建构财政责任规则的视角

发布时间：2018-02-20 02:26

本文关键词： 地方政府性债务财政风险财政责任规则债务治理　出处：《当代财经》2017年02期 　论文类型：期刊论文

【摘要】：随着地方政府举借债务过程中财政风险的频繁发生,要求地方政府在行使举债权力的同时受到明确的责任约束已成为各国共识。综观国外,在治理地方政府性债务危机的过程中,许多国家通过完善财政责任立法、强化地方政府举债责任约束、制定多种类、多层次的财政责任规则来规范地方政府举债行为,为地方政府性债务的治理提供了有益经验。目前我国地方政府举债责任制度极不完善。所以,必须以建构财政责任规则为中心,通过强化预算约束,完善信用评级、风险监测、信息披露制度以及制定严格的违法举债追责制度,使我国地方政府性债务的治理走上法治化道路。
[Abstract]:With the frequent occurrence of financial risks in the process of local government borrowing debt, it has become the consensus of all countries to require local government to be bound by clear responsibility while exercising borrowing power. In the process of managing the local government debt crisis, many countries regulate the local government borrowing behavior by perfecting the legislation of fiscal responsibility, strengthening the restraint of the local government's borrowing responsibility, and formulating various kinds and layers of financial responsibility rules. It provides beneficial experience for the governance of local government debt. At present, the system of local government borrowing liability is very imperfect. Therefore, we must take the construction of financial responsibility rules as the center, strengthen budget constraints, improve credit rating, risk monitoring, The information disclosure system and the strict system of illegal debt collection and liability make the governance of local government debt in our country go on the road of rule by law.
【作者单位】：西南政法大学经济法学院;
【基金】：国家社科基金重大招标项目“国家治理现代化视角下预算法治化研究”(14ZDC015) 中国法学会部级法学研究课题“财政责任视野下的地方政府债务治理研究”(CLS[2014]D058);中国法学会部级法学研究课题“家庭视阈下的税制改革问题研究”(CLS[2016]D90)
【分类号】：F812.5

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