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目前,由于地方政府财力有限,地方财政严重依赖土地收入,发行地方政府债券在适当增加地方政府财力的同时,还能使地方政府逐渐摆脱对土地财政的依赖。本文从地方政府发债的经济学基础和现实需要两个方面进行论述,试图理清发债问题的基本思路和理论基础,最后提出对发行地方政府债券的几点建议。
At present, due to the limited financial resources of local governments, local finance relies heavily on land revenue. Issuing local government bonds, while appropriately increasing the financial resources of local governments, can also gradually get local governments out of their dependence on land finance. This article elaborates from two aspects of the economic basis and actual needs of local government bond issue, trying to sort out the basic idea and theoretical basis of debt issue, and finally puts forward some suggestions on the issue of local government bonds.