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随着欧洲国家主权债务危机的频频爆发,我国政府债务尤其是地方政府债务的有关问题,也引起了国内外各界的高度关注。然而,我国地方政府债务的统计口径尚未形成统一标准。地方政府性债务统计口径界定的关键在于确定主体以及债务范围。我国地方政府性债务统计口径以及现有学者直接应用政府财政风险矩阵界定的债务口径,都具有明显的局限性。对此,本文提出,应当将我国地方政府债务的债务主体范围扩大到地方政府部门,债务统计内容除显性债务外,还应根据影响重要性原则选择部分或有债务纳入到统计口径之中。
With the frequent occurrence of the sovereign debt crisis in European countries, the problems concerning our government debt, especially the debts of local governments, have also drawn great attention from all walks of life both at home and abroad. However, the statistical standards of local government debt in our country have not yet formed a unified standard. The key to defining the statistics of local government debt is to determine the subject and the scope of the debt. The statistical calculus of local government debt in our country and the debt calculus defined by the existing scholars applying the government fiscal risk matrix directly have obvious limitations. In this regard, this article proposes that the scope of the debtor subject to local government debt in our country should be extended to local government departments. In addition to the explicit debts, the debt statistics should include some of the contingent debts into the statistical range according to the principle of importance.