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我国《预算法》和《担保法》明确指出,除法律和国务院特别批准外,地方政府不得发债,不得为担保人。但截至2013年6月底,地方政府各类债务合计达178908.66亿元,这部分公共财政资金一直脱离于预算监管体系之外,隐匿性风险日益严重。编制债务预算是切实控制地方政府性债务规模、防范地方政府性债务风险的重要途径。本文提出了我国地方政府性债务预算框架的初步构想,并对推进实施地方政府性债务预算提出政策建议。
China’s “Budget Law” and “Security Law” made it clear that unless the law and the State Council specifically approve, the local government shall not issue bonds and may not be guarantors. However, as of the end of June 2013, the total amount of various local government debts amounted to 1.7890866 trillion yuan. This part of public finance funds has been deviated from the budget regulatory system and the concealed risks are becoming increasingly serious. The preparation of the debt budget is an important way to effectively control the scale of local government debt and prevent local government debt risks. This paper puts forward the tentative plan of the local government’s debt budget framework in our country and puts forward the policy suggestions to promote the implementation of the local government’s debt budget.