我国地方政府债务的制度透视

基于我国地方政府债务信息不充分的研究背景，本文在阐述我国预算制度对地方政府债务的制度约束及约束机制软化的基础上，从预算制度、财政体制、地方政府代理行为及公民素质等方面分析了我国地方政府债务制度软化的原因。认为解决我国地方政府债务问题应建立与完善约束机制和激励机制相结合的财政体制在强化预算约束制度的基础上推进国家预算制度的创新改进与完善地方政府绩效评估体系和政府官员考评制度等。

A Perspective of the Institution of Local Governments Debts in China

Based on the inadequate background information about our local government debts,this article holds that the budget institution restricts the local government debts from institution and this restriction is soft.Then this article analyses the reasons why the institution of local government debts is soft from some respects,such as budget institution,financial institution,local government agency,citizen's character and so on.The article also proposes some solutions to the problem from the following parts,(1) establishing the financial institution with perfect restriction mechanism and stimulation mechanism,(2) putting forward the innovation of the state budget institution to strengthen the budget restriction mechanism,(3) stimulating the assessment system of local government performance and government officials,(4) raising the education quality of citizenship and democracy.