我国多数大城市因财力不足,长期受行路难、排水难、住房难等问题的困扰。因此,采取适当方式筹集市政建设资金就显得十分迫切。笔者就此谈几点看法。 (一)财政举债市政建设是政府的一项重要职能,搞好市政建设,可以缓解对城市经济发展的制约。因此,在预算内资金远远不能满足市政建设需要的情况下,有必要拓宽理财渠道,运用财政信用手段,实行财政举债搞建设。在这方面,国内外都有比较成功的经验。如美国纽约市,政府举债已成为其弥补地方预算差额的经常性手段。我国深圳市为了加快特区市政设施建设,市政府曾累计向银行借款约8亿元,今后几年还准备再借10亿元左右。深圳建设的惊人速度得益于这类举债建设的大胆而富有成效的作法。我国的预算法规不允许地方政府举债,这无疑给地方政府举债进行市政建设形成了某种制约。但可以采取一系列灵活变通的办法:一是组建政府垄断的市政建设公司,允许公司发放市政建设债券,筹集的资金补充财政支出,专项用于市政建设。在财务上,债券不作为预算收入,但还本付息时按年列为预算支出。二是由政府出面直接向银行借款,由财政负责还 Most large cities in our country are plagued by problems such as lack of financial resources, long term difficulty in handling roads, difficulty in drainage and housing difficulties. Therefore, it is very urgent to raise the funds for municipal construction by proper means. I talk about this view. (A) financial debt Construction of the municipal government is an important function, improve the municipal construction, can ease the constraints on the urban economic development. Therefore, when the budgetary funds are far from meeting the needs of municipal construction, it is necessary to broaden the channels of financial management and use financial means of credit to carry out the construction of financial borrowing. In this respect, there are more successful experiences both at home and abroad. For example, in New York City, the United States, government borrowing has become its recurrent means to make up for the local budget gap. In order to expedite the construction of municipal government facilities in Shenzhen, the city government of our country has borrowed about 800 million yuan from banks in total and is expected to borrow about 1 billion yuan in the next few years. The alarming rate of construction in Shenzhen has benefited from the bold and productive practices of such debt-service construction. China’s budget laws and regulations do not allow local governments to borrow, which undoubtedly creates certain constraints for municipal governments to borrow money for municipal construction. However, a series of flexible solutions can be adopted. One is to set up a municipal construction company monopolized by the government, allow the company to issue municipal construction bonds, raise funds to replenish government expenditures, and earmark it for municipal construction. Financially, bonds are not budgeted as income, but they are expensed on a yearly basis when servicing debt. Second, the government should come forward to borrow directly from the bank and be responsible for the financial affairs