摘要：
中国地方政府债务风险，是“新一轮财税体制改革”需要攻克的关键问题。无论是从显性债务还是隐性债务角度来看，县区级政府皆是债务风险最为集中、最难解决的关键之所在。部分县区级政府财政收支的不平衡，已经成为较难调和的结构性问题。其突出体现在一些县区级政府隐性债务规模巨大、下辖的有的乡镇财政甚至演变为“吃饭财政”、产业扶持和引导发展资金来源较为缺乏、地方政府专项债券缺乏可持续经营项目的收益支撑。对此，亟待从国家整体层面和县区级政府层面深入探索中国地方政府债务风险的形成机制、分层结构与解决路径。
关键词:
Abstract: The risks of local government debt in China have become key issues that must be actively tackled in the new round of financial and tax system reform. The imbalance and contradiction in fiscal revenue and expenditure among many local governments at the county and district levels has become a structural problem. This is particularly evident in the large scale of implicit debt of these local governments, the lack of industrial support and guidance for development funding sources by local governments, and the lack of income support for sustainable operation projects in the issuance of local government special bonds. In response to these issues, solutions and reform breakthroughs for China’s local government debt problem have been proposed at the national and county level governments.
Key words:
local government debt,
formation mechanism,
hierarchical structure,
solution approach,
new round of financial and tax system reform
张杰.
高质量发展：理论思辨与改革实践|中国地方政府债务风险的形成机制、分层结构与解决路径
[J]. 探索与争鸣, 2024(5): 31-41.
Zhang Jie. The Formation Mechanism, Hierarchical Structure and Solution Approach of Local Government Debt Risks in China[J]. Exploration and Free Views, 2024(5): 31-41.