近年来,欠发工资问题引起了广泛的关注。地方政府欠发行政事业单位职工工资,实际上是一种政府的负债,也可以称为“隐性赤字”。党中央、国务院对此事高度重视,财政部门也采取了一系列解决措施,但是欠发工资问题并没有从根本上解决。笔者分析,欠发工资的原因,除了财政性因素外,还有非财政性因素。 In recent years, the problem of under-paid wages has caused widespread concern. The wages owed by local governments to government agencies and public institutions are actually the debts of a government. They can also be called “hidden deficits.” The Central Party Committee and the State Council attach great importance to this issue, and the financial departments have taken a series of measures to solve them. However, the issue of under-paid wages has not been fundamentally solved. The author analyzes the reasons for the non-payment of wages, in addition to financial factors, there are non-financial factors.