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地方政府债务风险的宪法学释析
引用本文:王世涛. 地方政府债务风险的宪法学释析[J]. 财经法学, 2021, 0(1): 86-100
作者姓名:王世涛
作者单位:大连海事大学法学院
摘    要:地方政府债务风险的处理应当遵循宪法逻辑,即政府与公民是一种信托关系,只要公民权利的需求仍在,政府就没有破产的理由。因此,地方政府破产只是财政破产但行政不破产。在地方政府破产重整程序中,地方政府提供的保障民生的基本公共服务优先于地方债的债权,因为前者保护的是大多数人的基本生存权。诉诸民主体制才能从源头上控制政府的发债权进...

关 键 词:地方债  地方政府债务风险  地方政府破产  地方财政自主

The Constitutional Interpretation of Local Government Debt Risks
Wang Shitao. The Constitutional Interpretation of Local Government Debt Risks[J]. Law and Economy, 2021, 0(1): 86-100
Authors:Wang Shitao
Abstract:The local government debt risk follows the constitutional logic.As long as the demand for civil rights is still there,there is no reason for the government to go bankrupt.Therefore,local government bankruptcy is only financial bankruptcy but not administrative bankruptcy.In the process of local government bankruptcy reorganization,the basic public services provided by local government to protect the people's livelihood are prior to the claims of local debts.Only by resorting to the democratic system can we control the government's right to issue debt from the source and then fundamentally eliminate the local government's debt risk.Only local autonomy and financial autonomy can establish the financial responsibility of the local government,and the legalization of the relationship between the central government and the local government is the basis of defining the responsibility of the local financial subject.In order to ensure the fairness of bankruptcy procedure,judicial supervision should be the final safeguard procedure.
Keywords:local government debt  local government debt risks  local government bankruptcy  local financial autonomy
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