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本文首先分析了地方政府高负债融资的总体状况,主要概括了投融资平台公司银行借款、城投债、信托以及BT项目垫付资金等债务情况,然后对形成地方政府高负债融资的主要原因进行了详细剖析,即中央政府与地方政府的财政关系、分税制改革与地方财力建设、地方政府的财政支出压力等。在以上研究的基础上,从宏观和微观两大方面提出化解地方政府高负债融资的具体对策。
This article first analyzes the overall situation of local government high debt financing, mainly summarizes the debt conditions of the bank loans, city investment bonds, trusts and BT projects advanced by the investment and financing platform, and then makes the main reasons for the formation of high debt financing of local governments Detailed analysis, that is, the central government and local government financial relations, tax reform and local financial construction, the local government’s financial expenditure pressure. On the basis of the above research, this paper puts forward some concrete countermeasures to solve the high debt financing of local government from the macro and micro aspects.