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杜绝地方政府债务的盲目扩张,最根本的出路还是要进行地方官员政绩考核长效机制的建设,将地方政府债务偿还能力作为政绩考核的一项指标,从根本上抑制举债发展的内在驱动力一、问题的提出十八届三中全会《中共中央关于全面深化改革若干重大问题的决定》(以下简称“《决定》”)提出,“建立权责发生制的政府综合财务报告制度,建立规范合理的中央和地方政府债务管理及风险预警机制。”2013
Putting an end to the blind expansion of local government debt, the most fundamental way out is to set up a long-term mechanism for local officials’ performance evaluation. Taking the local government’s debt repayment ability as an indicator of performance evaluation can fundamentally curb the intrinsic driving force of the development of debt- Proposed Issues for the Third Plenary Session of the 18th Central Committee of the Communist Party of China “The Decision of the CPC Central Committee on Several Important Issues concerning the Overall Deepening of the Reform” (hereinafter referred to as the “Decision”) states that “the establishment of an accrual-based government comprehensive financial reporting system, Establish a standardized and reasonable debt management and risk warning mechanism for the central and local governments. ”" 2013