地方政府或有负债的原因及影响及对策.pdf

2005年 2月 云南财贸学院学报 Feb. , 2005 第 21卷 第 1期 Journal ofYunnan University ofFinance and Econo ics Vo.l 21 No. 1 * 张 丽 (山东大学 经济学院, 山东济南 250100) : 或有负债已经成为地方政府必须面对的严重问题, 其成 复杂为防范和化解地方财政风险, 必须继续深化改革, 完善立法,从政策与制度及运作机制上作出调整和改革 : 地方政府; 或有负债; 原 ;影响; 对策 : F8101 7 : A : 1007- 5585( 2005) 01- 0029- 05 Con tingen t L iab ilities and F iscal R isk ZHANG Li (E conom ics Schoo ,l Shandong Un iversity, J inan 250100, Ch ina ) Abstract: Many govern ents have faced serious instability as a result of their contingent lia- bilities. But conventionalpublic finance analysis and institutions fail to address such fiscal risks due to its co plex. Govern entsneed to anage their contingent liabilities and other off- budget sources of fiscal risk - through policy, the budgetary process, institution and an integrated asset and liability anage ent strategy. K ey W ords: LocalGovern ent; ContingentLiabilities; Cause; Influence; Solution ,, ,, , ,, ,, , , , , HanaPolackova1998, ,, HanaPolackova,, ,, , * : 2004- 11- 15 : 张丽( 1979) ), 女, 山东济南人, 山东大学经济学院 2002级硕士研究生,主要研究方向为财政理论 与政策 # 29# 云南财贸学院学报 (), , :: ( 1); ( 2) ; (3); ( 4); ( 5) : ( 1); ( 2) ; (3); ( 4) ; (5); (6) , , , : 11 ,, , , ,56 ,, , ,, , 21 ,,: ; , , ,, ,