我国地方政府债务现状、风险及对策探究

自1994年我国实施分税制改革以来,地方政府债务规模逐年膨胀,尤其是自2008年伊始,增速急剧提高,债务风险已经有所显现。我国地方政府债务问题的急求之举和根本之道,是及早实施目前债务风险的应对之策;建立健全地方政府债务监督的长效机制。     

地方政府债务管理的国际经验与启示

目前,在世界53个主要国家中,有37个允许地方政府举债,其地方政府债务管理的经验做法,对于完善我国地方融资平台债务管理和建立风险防范机制,具有较强的借鉴意义。一、国外地方政府债务的主要类型市政债。在资本市场较为发达的国家,市政债是地方政府债务的主要形式。根据偿债资金来源的不同,市政债券可分为一般责任型市政债、收益型市政债和混合型市政债。一般责任型市政债是指以地方政府的税收收入作为偿债资金来源的市政债券,由于不与特定项目相联系,     

从城投企业债务风险看地方政府债务约束

近年来,随着城投企业扩张速度越来越快,地方政府隐性债务规模越来越大,债务风险愈发突出。有效化解地方政府隐性债务风险,一要加大城投企业债务风险处置力度;二要加快各地区城投企业整合;三要严格限制区县级城投企业融资行为;四要允许政策性银行参与城投企业债务风险化解;五要严格地方政府支出管理;六要进一步理顺地方政府财权与事权关系问题。     

建立地方政府债务风险长效管理机制

当前,我国地方政府债务规模急速膨胀,债务风险凸显,债务问题已成为影响经济社会稳定和发展的重要因素。本文从地方政府债务风险现状入手,在借鉴国外有关防范债务风险经验的基础上,提出了改革现行管理体制,明确中央与地方政府间关系;改革现行财税体制,适当加大主体税种的地方留成比例;改革政府预算体制,将地方债全面纳入政府预算进行反映和管理;改革财政转移支付制度,加大一般性转移支付比例;建立地方债务约束机制,改革地方官员考核制度;逐步剥离融资平台承担的政府融资职能,重新对各融资平台进行定位等措施。     

防范化解地方政府债务风险须标本兼治

地方政府债务风险表面上是政府收支问题,实际反映的是国家治理体系与治理能力问题。目前,地方政府债务风险已经成为防风险攻坚战中的重头戏。防范化解地方政府债务风险,必须找准问题产生的根源,对症下药,标本兼治,长短结合,综合施策。     

基于资产负债表角度的我国地方政府债务风险研究

本文在国家审计署公布的全国政府性债务审计的基础上,研究我国地方政府债务的现状,编制了我国地方政府的可流动性资产负债表,并通过预期违约率模型,对我国地方政府债务的违约距离和违约概率进行了计算,认为目前我国地方政府的债务风险很小,并提出了改善我国地方政府债务风险的建议。     

地方政府融资平台风险及其治理

近年来,地方政府融资平台在增强地方政府财力,加快基础设施建设,推动社会事业发展和拉动内需等领域作出了重要贡献。但是由于地方政府融资平台从设立之日起就有着设立不规范、企业管理制度落后、信息披露不完全、杠杆率偏高过大、融资渠道单一、现金流覆盖偏低的缺陷,最终可能产生不良贷款率提升、地方财政间接还款压力增大、国进民退、经济波动等风险。规范现有地方政府融资平台,实现地方政府融资平台长期健康发展,需要尽快清理现有地方政府融资平台及其债务,同时着力构建地方政府融资平台治理的长效机制,使地方政府从过度依赖融资平台中解脱出来。     

系统性公共风险的数字化防控：以地方政府债务管理为例

在这个充满变革和不确定性的时代,风险防控能力逐渐成为衡量一个城市和地区综合治理水平的重要指标。面对一些关联复杂、平衡脆弱和问题交织的系统性公共风险,简单套用传统的风险监管模式对其干预和调控已难以满足风险管理的现实需求,而采用数字化手段对风险事件进行全流程的识别、评估和控制,势在必行。以地方政府债务管理为例,结合T市的实践探索,研究发现：一些地区通过采取机制强化、平台构建和大数据应用开发等措施,初步构建了系统性公共风险的数字化防控体系,但在数据整合、数据分析和数据管理等方面还存在诸多不足。未来,数字化技术与能力的提升将进一步促进系统性公共风险防控的优化发展。     

我国省级地方政府债务风险影子银行化的成因、途径及其控制

运用"两线三区"法剖析了当前省级地方政府的债务构成,发现政府间接债务和融资平台公司债务存在比较明显的影子银行化问题,而且债务负担率较高的省级政府非信贷渠道的影子银行融资规模更高。在分析省级地方政府债务影子银行化成因的基础上,为了控制省级政府债务风险的影子银行化程度,需要从财政和金融风险交叉传染的路径中斩断风险传播的链条、从风险传导的前端和末端链条加强对省级政府及其融资平台公司和开展影子银行业务金融机构的风险监管。     

地方政府人力资源管理系统对政府绩效的影响研究

完善地方政府人力资源管理系统有助于优化政府官员的行为模式,促进政府绩效提升。通过文献研究、深度访谈和问卷调查发现:地方政府人力资源管理系统与经济发展和政府投入、地方政府人力资源管理系统与内部绩效管理、地方政府人力资源管理系统与公务员满意度均呈显著正相关关系。因此,提出改善政府人力资源管理制度、重视职位管理、加强公务员队伍建设、建立公务员参与机制、优化公务员考核制度等对策建议。     

Contemporary Challenges in Local Government: Evolving Roles and Responsibilities,Structures, and Processes

Editor's Note: The International City/County Management Association (ICMA) celebrates the 100th anniversary of its founding in 2014. This article is the first of several that will appear during the next year about the council‐manager plan to commemorate ICMA's 100th anniversary. Three contemporary leadership challenges face local governments today. The first encourages department heads to more actively work the intersection between political and administrative arenas. The second promotes collaborative work, synchronizing city and county boundaries with problems that have no jurisdictional homes. The third argues that citizen engagement is no longer optional—it is imperative—and that connecting engagement initiatives to traditional political values and governing processes is an important mark of successful community building. These three leadership challenges stem from a widening gap between the arenas of politics and administration—that is, between what is politically acceptable in public policy making and what is administratively sustainable. The gap is fueled by conflicting trends experienced locally and common internationally. Failure to bridge this gap between political acceptability and administrative sustainability results in decreasing legitimacy for governing institutions and increasing challenges.     

Temporary Staff,Contractors, and Volunteers: The Hidden Workforce in Victorian Local Government

Theories of strategic Human Resource Management (HRM) emphasise the need to understand and effectively manage the workforce, and to align HRM practices with organisational strategy. Local government in Victoria was radically revised in 1993–94 with forced amalgamations, and later the introduction of Best Value Principles. Alongside this have been changes to council workforces. This article explores the composition of these workforces, and seeks to understand if strategic HRM practices underpin their management. It reports that in addition to the ‘known’ and ‘managed’ internal workforce, many councils have an external workforce which includes temporary staff, independent contractors, those working for external contractors, volunteers, work placement students and trainees. There is little evidence that theories of strategic HRM have been used to produce workforce planning strategies and policies relating to these staff, or that their management has been strategically aligned and reviewed to align with council strategies and business plans.     

国外廉政文化建设的经验与启示

多年以来,国外清廉国家在廉政文化建设方面取得了相当不错的成绩,主要形成了培育崇廉、尚廉的“以风育廉”、重视道德因素的“以德倡廉”、强调领导层示范作用的“以身率廉”、制订完备法律条例的“以法保廉”、完善制度建设的“以规固廉”的基本经验。这对当前我国的廉政文化建设提供了积极有益的借鉴。     

Women's Entry into Politics: The Experience of the Danish Local and General Elections 1908–20

The article studies how enfranchised women reacted to the established political system. Should they seek to introduce new conflict dimensions or simply adjust to a party system, established before women gained the right to participate? In order to answer these questions. the aims and actions of the Danish women's rights movement are investigated.
A number of women's lists were introduced in the first local elections, but they soon disappeared. Proposals for forming a Women's Party in parliamentary elections were made in Denmark, as in many other countries, after the enfranchisement, but the actual possibilities for a Women's Party were very small. Electoral statistics from this period are studied in order to determine the number of women nominated and elected. and to identify the structural barriers against women's access. The rural-urban dimension seems to be the most decisive factor. with sex itself constituting a resource in rural districts.     

Inertia and Neighboring Effects in Local Tax Policy: Illinois' Experience with a Local Option Tax on Telecommunications

Illinois reconfigured the legal basis and constraints for municipal telecommunications taxes in 2003. We use data on municipalities' initial (assigned) tax rate, fiscal condition, population, changes in tax rates of neighboring municipalities and neighbors' initial (assigned) tax rates to explain changes in telecommunications tax rates between 2003 and 2008. We find clear evidence of an important and statistically significant inertia effect—municipalities initially assigned a zero tax rate continued to stay tax free—and important and statistically significant neighboring effects—municipalities whose neighbors changed tax rates did the same, and municipalities whose neighbors were assigned relatively high initial rates increased their own rates faster.     

农民工融入当地社区的壁垒及实践策略研究——基于对农民工与社区居民群际关系的分析

当前,非体制性因素对农民工城市融入的阻碍凸显,社区成为农民工超越户籍等制度壁垒融入城市的前提和基础。但已有文献尚未摆脱制度决定论的宏观研究,较少触及农民工城市融入的中观实践层面。本文通过对杭州市722位农民工社区融入现状的实证调研,从农民工和社区居民的双向维度考察了两大群体的群际关系,分析了当前农民工与城市社区的互动类型及其特征。研究发现,随着农民工经济融入能力的提升和城市认同感的增强,社区排斥现象进一步凸显,整体社区融入状况不容乐观。分析表明,当前推进农民工城市融入除了求助于政府主导和制度引导外,还有赖于从社区支持的角度去寻求实践策略。     

ADA, Disability Rights, and Evolving Regulatory Federalism: Articles

This article explores the evolution of regulatory federalismby examining the shifting basis of disability rights mandatesfrom conditions-of-aid to federal preemption. It also examinesthe disability rights mandates placed on state and local governmentsby the Americans with Disabilities Act (ADA) and compares themwith those provided in earlier federal laws. The central thesisis that by adopting a preemptive approach, the U.S. Congressclaimed for itself the dominant role in creating and enforcingnondiscrimination mandates to protect the rights of people withdisabilities. While several organizing principles and implementationdirectives stipulated in ADAwerefirst devised in earlier federallaws and administrative regulations, their application throughfederal preemption strengthened the force and reach of disabilityrights protections. In the process, preemption substantiallyreduced the authority of state and local governments to createand implement their own disability rights measures.