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当前,在发展城市集群及中央实施积极的财政政策背景下,地方政府债务规模迅速扩大,债务风险日益增加。本文认为,当前县级政府债务具有债务风险源于城市建设、债务借贷凭借融资平台、债务偿还依赖土地财政等特点,债务风险的主要成因是县级政府财权事权不对称、债务监管缺失、土地出让金的透支等。基于此,从财政体制、融资平台、土地财政3个视角提出了县级政府债务风险治理的制度创新策略。
At present, under the background of developing urban agglomerations and implementing the proactive fiscal policy of the Central Government, the scale of local government debt is rapidly expanding and the debt risk is increasing day by day. This paper argues that the debt risk of county-level government debt stems from urban construction. Debt borrowing depends on financing platform and debt repayment is dependent on land finance. The main causes of debt risk are the asymmetry of power and power of county governments, the lack of debt supervision and the land transfer Gold overdraft and so on. Based on this, this paper puts forward the system innovation strategy of debt risk governance at the county level from three perspectives of the financial system, financing platform and land finance.