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2014年以来,我国财税体制改革加快推进,8月预算法修正案通过,10月国务院出台《关于加强地方政府性债务管理的意见》,二者勾勒出了我国地方政府债务管理的基本框架,具有里程碑意义。新修订的《预算法》和《意见》在举债主体、运作模式、存量债务处理、风险防范处置等方面做了更为明确的规定,在地方债务运作模式、防范道德风
Since 2014, the fiscal and taxation system reform in our country has been speeded up. The amendment to the Budget Law in August passed. In October, the State Council issued the Opinions on Strengthening the Management of Local Government Debts. Both of them outline the basic framework of local government debt management in our country. Milestone. The newly revised “Budget Law” and “Opinions” have made clearer provisions in the areas of the main body of debt, the mode of operation, the handling of stock and debt, and the prevention of risks. In the mode of operation of local debts and the prevention of moral winds