| 地方政府负债与地方公债的发行 |
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| 引用本文： | 牛海芳.地方政府负债与地方公债的发行[J].五邑大学学报(社会科学版),2004,6(4):47-50. |
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| 作者姓名： | 牛海芳 |
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| 作者单位： | 北京师范大学,经济学院,北京,100875 |
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| 摘 要： | 我国地方政府负债的现实引出了地方政府发行公债的问题。地方政府举债有其经济合理性,但在现阶段发行地方公债所需要的财政体制即相对独立的地方财政体系尚未建立,中央和地方政府事权也划分不清,"分税制"改革又不彻底,特别是地方政府预算约束软化,所以,我国发行地方公债的条件暂不成熟。
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| 关 键 词： | 地方公债 公共物品 分税制 |
| 文章编号： | 1009-1513(2004)04-0047-04 |
| 修稿时间： | 2004年2月25日 |
On Debts of Local Governments and Issuing Local Treasury Bonds |
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| NIUHai-fang.On Debts of Local Governments and Issuing Local Treasury Bonds[J].Journal of Wuyi University(Social Sciences Edition),2004,6(4):47-50. |
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| Authors: | NIUHai-fang |
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| Abstract: | The question of issuing local treasury bonds results from the reality of local governments' being in debt. Borrowing by local government has its economic rationality, yet at the present time, there is an absence of financial mechanism needed for issuing local government bonds, that is, a relatively independent local financial system. In addition, the powers of the central and local governments are not distinctly separated, the reform of "tax revenue division" is not complete, and there is a weakening of the restraints on local governments' budgets. Therefore, the conditions for issuing local government bonds are not ripe yet. |
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| Keywords: | local treasury bonds public goods the system of dividing tax revenues |
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