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发债权不是一个简单的财政权力,赋予“地方政府发债权”必将重新调整中央和地方之间的财政格局。1994年出台的《预算法》并非是一个孤立的法律,其中的第28条也不是一个简单的禁止性规定,而是要嵌入到1994年启动的分税制改革的制度变迁中考察。因此,仅仅修改或废除《预算法》第28条是远远不够的,应当以转变经济发展方式为背景,坚持财政公开和财政民主的原则,在修改《预算法》第28条的同时,制定《政府公债法》,恰当地赋予地方政府发债权并科学地设计规则。一、规范地方政府发债权的重点在讨论地方政府发债的可行性时,已经有很多学者提出了相关设计。在具体制度设计上,可以吸
Issuing debt is not a simple fiscal power, giving “the local government debt issuance ” is bound to readjust the financial structure between the central and local governments. The “Budget Law” promulgated in 1994 is not an isolated law. Article 28 of the Budget Law is not a simple prohibition nor is it to be embedded in the institutional changes in the tax-sharing reform launched in 1994. Therefore, it is not enough just to amend or abolish Article 28 of the Budget Law. In the context of transforming the mode of economic development, we should adhere to the principle of open finance and fiscal democracy and make amendments to Article 28 of the Budget Law The Law on Government Bonds properly gives local governments the right to issue debt and designs rules scientifically. First, standardize the focus of the local government’s debt issuance In discussing the feasibility of local government bonds, there have been many scholars put forward the relevant design. In the specific system design, you can suck