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美国和日本都是发行地方政府债券的经济大国,但是由于两国政治体制、制度因素的不同,两国的地方债券发行情况还是存在着区别。文章从美、日两国的地方债券发展比较入手,比较了美、日两国地方债券的发行主体、发行方式、发行债券的种类和地方债券的监督管理方面的区别,在此基础上提出了对中国地方债券发行的几点借鉴意义。
Both the United States and Japan are big economies that issue local government bonds. However, due to the different political systems and institutional factors in the two countries, there are still some differences in the issuance of local bonds between the two countries. The article compares the development of local bonds in the United States and Japan, and compares the distribution of local bonds in the United States and Japan, the distribution methods, the types of bonds issued and the supervision and management of local bonds. Based on this, Some Reference to the Local Bonds Issuance in China.