Economic Theory and Business Management ›› 2012, Vol. 32 ›› Issue (01): 82-88.

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MEASUREMENT, EVALUATION AND RELEASE OF CHINAS
LOCAL GOVERNMENT DEBT RISK

  

  1. 1School of Public Finance and Taxation, Southwestern University of Finance and Economics, Chengdu, China 2School of Economics and Management, Chengdu University, Chengdu ,China
  • Received:2011-10-12 Online:2012-03-05 Published:2012-01-16

我国地方政府债务风险的
度量、评估与释放

  

  1. 1西南财经大学财税学院,成都 2成都学院经济管理学院,成都  
  • 作者简介:刘蓉(1965—),女,四川成都人,西南财经大学财税学院院长,教授,博士生导师,经济学博士 黄洪(1982—),男,四川武胜人,成都学院经济管理学院讲师,经济学博士

Abstract: This paper measured and evaluated Chinas local government debt risk Although the balance of local government debt was in the controllable range, the new debt ratio had exceeded warning lines, which was a potential local government debt risk This article analyzed the reasons of local government debt risk from the angle of decentralization and moral hazard Finally, by analyzing the logical system of local government debt risk, it provided policy recommendations for solving local government debt risk to form system basement, prior audit control, dynamic monitoring and hindsight improvement

Key words:  local government debt , decentralization system , moral hazard

摘要: 本文度量和评估了我国地方政府的债务风险,结果显示,地方政府的债务余额虽在可控范围内,但新增债务比率已超过预警线,地方政府存在一定的潜在债务风险。本文从分权体制和道德风险两个层面剖析了引致地方政府债务风险的原因,梳理了应对地方政府债务风险的逻辑体系,从制度基础、事前审核把关、事中动态监控、事后反思改进等方面为解决地方政府债务风险提供了政策建议。

关键词: 地方债务 , 分权体制 , 道德风险