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受美国联邦《破产法》保护,美国地方政府破产实质上是“对政府债务重组”的保护性破产制度,即在债务重组期间为地方政府提供保护以调整其债务,确保政府公共服务职能的持续性不受影响。联邦《破产法》第九章围绕地方政府破产设计了一套完整的制度框架,为地方政府申请破产保护提供了法律依据。本文在考察美国地方政府破产制度的基础上,认为美国地方政府的破产不同于一般公司的破产,不能像公司破产那样进行清算。而且,对于陷入债务危机的地方政府,美国联邦原则上不救助,但州政府一般会参与救助。联邦《破产法》第九章在保障地方政府破产不能影响其履行正常的公共服务职能的同时,也在制度设计上防止地方政府恶意破产、逃废债务,尽可能保护债权人的利益。这些举措对我国未来规范地方政府债务制度、把控债务风险有一定的启示和借鉴作用。
Under the federal “Bankruptcy Law,” the collapse of local government in the United States is essentially a protective bankruptcy regime for “restructuring of government debts,” that is, providing protection to local governments to adjust their debts during the period of debt restructuring to ensure that government public service functions Persistence is not affected. Chapter 9 of the Federal Bankruptcy Law has designed a complete system framework around the bankruptcy of local governments and provided the legal basis for local governments to apply for bankruptcy protection. Based on the investigation of the bankruptcy system of the local governments in the United States, this paper argues that the bankruptcy of the U.S. local governments is different from the bankruptcy of the ordinary companies and that the liquidation of the local governments can not be conducted in the same manner as the bankruptcy of the company. And, for local governments that fall into a debt crisis, the U.S. federal does not bail out in principle, but state governments generally participate in bailouts. While protecting the failure of local government bankruptcy to fulfill its normal public service functions, Chapter IX of the Federal Bankruptcy Law also prevents the local governments from maliciously bankrupt or evade debts in system design to protect creditors’ interests as much as possible. These measures have some enlightenment and reference for our country to standardize the local government debt system and control the debt risk.