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随着我国阶段性提高赤字率,政府债务的规模逐步加大,如何通过政府债务限额管理防控债务风险日益受到关注。通过梳理及对比分析美国联邦政府债务限额管理制度的实施目的及实施效果,发现美国联邦政府债务上限由于受政府大规模强制性支出及宏观经济波动的影响,并未起到约束财政赤字、控制债务增长的作用。针对对政府债务限额控制作用的质疑,本文在分析借鉴美国联邦政府债务限额管理的经验教训基础上,提出若要有效发挥我国政府债务限额管理制度的作用,必须建立在深化改革的基础上,建议应通过强化债务限额指标的硬约束,提高对经济及财政发展的预测能力,科学地决定债务限额指标,改进债务预算管理模式,加快完善政府综合财务报告制度,强化人大在政府债务限额管理中的作用等综合的制度构建与完善来实现。
With the gradual increase of the deficit rate in our country, the scale of government debt is gradually increasing. How to prevent and control the debt risk through the management of government debt quota is receiving more and more attention. Through combing and comparative analysis of the implementation purpose and effect of the federal federal debt limit management system in the United States, it finds that the upper bound of the federal government debt in the United States has not restrained the fiscal deficit and controlled the debts due to the large-scale compulsory government spending and macroeconomic fluctuations. The role of growth. Based on the analysis of the lessons learned from the debt-limit management of the federal government in the United States, this paper puts forward that if we want to give full play to the role of the government debt-limit management system in our country, it must be based on deepening the reform and recommendations We should strengthen the predictability of economic and financial development, strengthen the index of debt limits scientifically, improve the management model of debt budget, speed up the improvement of the government’s comprehensive financial reporting system, and strengthen the NPC’s role in the management of government debt limits Role and other comprehensive system to build and improve to achieve.