论我国县级政府债务问题及其化解.pdfVIP

摘 要 在现阶段，虽然我国《预算法》、《担保法》等有关法律明确规定地方 各级政府财政预算必须贯彻收支平衡的原则，不允许出现财政赤字，以及 地方各级政府不能进行债务融资。但是作为一级地方政府，实际上我国县 级政府不仅仅存在债务问题，而且政府债务数额庞大，对县级财政造成了 巨大的风险。县级政府债务负担，对我国经济社会的可持续发展构成了很 大的威胁，影响我国宏观经济和社会的稳定运行，扭曲政府职能，阻碍县 域经济的发展，破坏县级政府的合法性，导致县级政府的社会动员能力的 下降等一系列问题。对此进行深入的研究，具有一定的现实意义。 本文从行政管理学的角度出发，以我国县级政府债务问题这一客观存 在的事物为研究对象，对县级政府债务及其理论进行概述；根据世界银行 经济学家汉纳⋅普拉科瓦的财政风险矩阵图，考察了我国县级政府债务的内 容组成，探讨了县级政府债务的特征，分析了县级政府债务的积极和消极 影响，阐述了解决我国县级政府债务问题的现实必要性；深入分析我国县 级政府债务问题形成的原因。这些分析为本文研究解决我国县级政府债务 问题指明了基本方向：一是要有合理的解决思路。二是分别从制度和制度 外出发，寻找解决我国县级政府债务问题的对策。这些看法具有一定的总 结性、针对性和创新性，以期对我国县级政府债务问题的有效解决有所帮 助。 关键词 县级政府；政府职能；政府债务；县级政府债务现状；解决对策 万方数据 Abstract At this period, although The Budget Law The Sponsion Law with other relevant laws in P.R.C. have clearly defined that local governments at all levels must implement the balanced principle in budgeting, the fiscal deficits as well as the government financing are forbidden for the local government at all levels. However, as a certain level of the local government, the county government not only has the existence of government debt, but also has great financial risk causing by the big huge amount of government debt. The heavy burden of debt at the county level governments makes a great threat on Chinas sustainable economic and social development. For it will lead to a series of problems, such as exerting negative influence to the running conditions of Chinas macro- economy and social stability, distorting the functions of the government, impeding the development of county economy, undermining the legitimacy of a county government, inducing the decline of the capacity in social mobilizing. Therefore, in our country, the issue of c