2009年7月初美国加州进入财政紧急状态,地方政府面临破产危机。导致财政危机的直接原因是财政收不抵支,更深层次的原因则是产业结构不科学、财政收入过度依赖单一的税收品种等等。我国政府部门应汲取教训,及时掌握地方政府的债务情况,通过开征物业税等方法获得可持续的稳定收入以及其它措施,确保财政体系的健康稳定运行。 The U.S. state of California entered a fiscal emergency in early July 2009, and the local government is facing a bankruptcy crisis. The direct cause of the financial crisis is that the fiscal revenue can not be offset. The deeper reason is the unscientific industrial structure, excessive fiscal revenue relying on a single type of tax revenue, and so on. Our government departments should learn lessons, keep track of the debts of local governments, obtain sustainable incomes and other measures through the introduction of property taxes and other measures to ensure the healthy and stable operation of the financial system.