未来与发展
未來與髮展
미래여발전
FUTURE AND DEVELOPMENT
2014年
1期
38-42
,共5页
底特律%破产%政府职能%转型%土地财政%债务%财务报告%底线
底特律%破產%政府職能%轉型%土地財政%債務%財務報告%底線
저특률%파산%정부직능%전형%토지재정%채무%재무보고%저선
Detroitbankruptcy%governmentfunctions%transformlandfinance%debt%financialreport%bottomline
美国底特律由盛到衰、申请破产保护的经历震惊全球，当前世界经济正在深度调整，国内外发展环境十分复杂，对发展仍处于可以大有作为的重要战略机遇期的中国来说，一个负责任的政府理应认真吸取其教训，在加快转变政府职能，强化政府宏观调控职能，适时实现产业转型，坚决纠正“土地财政”暴露出的政府角色错位及职能异化问题，及时化解官民冲突等重大矛盾和风险，预防和控制债务规模，守住不发生系统性区域性风险底线，同时加快政府会计制度改革，尽快建立政府综合财务报告制度，不断强化政府会计监督职能、审计职能的发挥和外部监督的效用，持续健康推进新型城镇化发展等方面展现出应有的担当。
美國底特律由盛到衰、申請破產保護的經歷震驚全毬，噹前世界經濟正在深度調整，國內外髮展環境十分複雜，對髮展仍處于可以大有作為的重要戰略機遇期的中國來說，一箇負責任的政府理應認真吸取其教訓，在加快轉變政府職能，彊化政府宏觀調控職能，適時實現產業轉型，堅決糾正“土地財政”暴露齣的政府角色錯位及職能異化問題，及時化解官民遲突等重大矛盾和風險，預防和控製債務規模，守住不髮生繫統性區域性風險底線，同時加快政府會計製度改革，儘快建立政府綜閤財務報告製度，不斷彊化政府會計鑑督職能、審計職能的髮揮和外部鑑督的效用，持續健康推進新型城鎮化髮展等方麵展現齣應有的擔噹。
미국저특률유성도쇠、신청파산보호적경력진량전구，당전세계경제정재심도조정，국내외발전배경십분복잡，대발전잉처우가이대유작위적중요전략궤우기적중국래설，일개부책임적정부리응인진흡취기교훈，재가쾌전변정부직능，강화정부굉관조공직능，괄시실현산업전형，견결규정“토지재정”폭로출적정부각색착위급직능이화문제，급시화해관민충돌등중대모순화풍험，예방화공제채무규모，수주불발생계통성구역성풍험저선，동시가쾌정부회계제도개혁，진쾌건립정부종합재무보고제도，불단강화정부회계감독직능、심계직능적발휘화외부감독적효용，지속건강추진신형성진화발전등방면전현출응유적담당。
T he issue of Detroit, experiencing from success to decline and its filing for bankruptcy protection, has shocked the worldwide. Currently, the global economy is undergoing a deep adjustment, and the development environment is extremely complicated not only in China but also all over the world. As China has a great potentiality in development, the government should learn lessons studiously from Detroit bankruptcy to the responsibility. Specifically, the government ought to make improvement in some fields, including accelerating transforming the functions of government, strengthening the government’s macro-control functions so as to realize the industrial transformation timely and rectify. In addition, the government should resolutely rectify the problem called, ’land finance’, which reveals the wrong role of the government and functional dissimilation problems in order to solve conflicts between officer and the citizen and other major contradictions and risks on time. Preventing and controlling the debt scale and insisting the bottom line of preventing the occurrence of systemic regional risk are all important. In the meantime, the reform of government accounting system should be accelerated; a comprehensive system of financial reporting should be established as well. Besides, the government accounting supervision function, the utility of the audit function and external supervision should be strengthened, aiming to play a role of promoting the development of new type of sustainable and healthy urbanization.
