我国地方政府资产负债表编制的困境与对策

发布时间：2018-01-23 01:48

本文关键词： 地方政府资产负债表自行发债自主发　出处：《财经问题研究》2015年11期 　论文类型：期刊论文

【摘要】：地方政府资产负债表的编制对于地方债的"自主发行"具有重要意义,我国政府与学界给予了极高的重视,但到目前为止尚没有任何地方政府对外发布资产负债表。地方政府资产负债表之所以难产,主要原因在于:尚未理清计划与市场的关系、中央与地方的关系、政府与居民的关系和产权关系。基于上述困境,应从改制国有企业、理顺中央和地方的关系、完善社保制度和改革土地财政等方面实施应对策略,以利于地方政府资产负债表的顺利、准确编制,实现地方政府从"自行发债"到"自主发债"的过渡。
[Abstract]:The compilation of local government balance sheet is of great significance to the "independent issuance" of local debt, which has been attached great importance by the Chinese government and academic circles. But so far, no local government has released its balance sheet to the outside world. The main reason for the difficulty of local government balance sheet is that the relationship between the plan and the market and the relationship between the central government and the local government has not been clarified. The relationship between the government and the residents and the property rights. Based on the above difficulties, we should implement the countermeasures from the aspects of reforming the state-owned enterprises, straightening out the relationship between the central government and the local government, perfecting the social security system and reforming the land finance and so on. In order to facilitate the smooth and accurate compilation of the balance sheet of the local government, the transition of the local government from "self-issuing" to "self-issuing" is realized.
【作者单位】：天津财经大学学报编辑部;天津电子信息职业技术学院经济管理系;
【基金】：天津市哲学社会科学规划项目“我国地方债自主发行及风险控制研究”(TJYY13-046)
【分类号】：F810.6;F812.5
【正文快照】： 一、引言2009年以来,我国地方债经历了“财政部代发”、“自行发债”和“自发自还”等阶段,地方债的市场化发行渐行渐近。2014年8月十二届全国人大常委会第十次会议表决通过了修改后的《中华人民共和国预算法》(以下简称《预算法》),2014年12月国务院颁布43号文件,上述政策旨

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