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企业型政府论的产生和发展既是对数十年来行政管理理论和实践的检讨与反思,也是对新时代、新环境的自觉调适。它是21世纪大势所趋,各国政府公共管理体制变革的必然选择。财政是政府实现其职能的重要手段和经济基础,目前我国财政状况相当严峻,地方财政风险状况凸显。利用企业型政府论的精神要领和方法来从机制上理清思路,是探究解决地方财政风险问题的重大尝试。建议从宏观、中观、微观三个机制层面探究化解地方财政风险状况的方法措施。
The emergence and development of enterprise-oriented government are not only the review and reflection on the theory and practice of administrative management over the past decades, but also the conscious adjustment of the new era and environment. It is the general trend of the 21st century and the inevitable choice of the government’s public management system reform. Finance is an important means and economic basis for the government to realize its functions. At present, the financial situation in our country is rather harsh and the local financial risk situation is prominent. Utilizing the spiritual essentials and methods of enterprise-based government to clarify the thinking from the mechanism is a major attempt to explore the solution to the problem of local fiscal risks. Proposed from the macro, meso, micro three levels of mechanism to explore ways to resolve local financial risk measures.