我国地方政府债务管理:历史回顾与未来展望
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摘要
四十年的改革开放,见证了我国经济发展的奇迹,也见证了我国地方政府债务规模由小到大、管理制度由少到多以及管理趋势由"松"到"紧"的演变。本文以我国改革开放后中央政府发布的有关政府债务管理政策文件为主线,系统梳理了我国政府债务管理四十年之变迁,回顾了有关地方政府债务管理政策文件的出台背景,总结了我国地方政府债务管理的特点,给出了我国地方政府债务管理的未来发展趋向和一些相应的政策建议。
Since the China's reform and opening up forty years ago, we have witnessed the miracle of China's economic development and the evolution of local government debt. And since then, the scale and the management system with the trend of local government debt also have changed year by year. Based on the government debt management documents issued by the central government after China's reform and opening up, this paper systematically reviews the changes of government debt management, reviews the background of the policy documents, summarizes the characteristics of local government debt management,prejudges the future trend of government debt management and gives some corresponding policy recommendations.
Since the China's reform and opening up forty years ago, we have witnessed the miracle of China's economic development and the evolution of local government debt. And since then, the scale and the management system with the trend of local government debt also have changed year by year. Based on the government debt management documents issued by the central government after China's reform and opening up, this paper systematically reviews the changes of government debt management, reviews the background of the policy documents, summarizes the characteristics of local government debt management,prejudges the future trend of government debt management and gives some corresponding policy recommendations.
引文
高培勇:《中国财税改革40年:基本轨迹、基本经验和基本规律》,《经济研究》2018年第3期。
马恩涛、陈媛媛:《我国地方政府融资平台转型发展研究》,《公共财政研究》2017年第4期。
马恩涛、李鑫:《PPP模式下项目参与方合作关系研究--基于社会网络理论的分析框架》,《财贸经济》2017年第7期。
尹启华、陈志斌:《国家治理视域下我国地方政府债务管理制度的演进及启示》,《当代财经》2016年第6期。
马恩涛、陈媛媛:《我国地方政府融资平台转型发展研究》,《公共财政研究》2017年第4期。
马恩涛、李鑫:《PPP模式下项目参与方合作关系研究--基于社会网络理论的分析框架》,《财贸经济》2017年第7期。
尹启华、陈志斌:《国家治理视域下我国地方政府债务管理制度的演进及启示》,《当代财经》2016年第6期。