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我国《预算法》明确规定禁止地方发行公债,但最近中央财政部的一项政策允许地方发行公债,这一举措引起了理论与实务界关于地方公债发行的讨论,本文简要分析了地方公债对地方财政的重要作用,笔者认为,地方公债的潜在作用并不能成为允许地方公债存在的理由,中国目前的国情并不是发行地方公债的成熟时机。
China’s “Budget Law” clearly prohibits local government bonds. However, a recent central finance ministry’s policy allows local government bonds to be issued. This measure has aroused the discussion of the issue of local government bonds by both theoretical and practical circles. This article briefly analyzes the impact of local government bonds on local The author believes that the potential role of local government bonds can not be a reason for allowing local government bonds to exist. China’s current national conditions are not the time to issue local government bonds.