CAJ | 학술논문

地方政府债务问题主要是由财税制度的不完善、相关法律和制度的缺失、政府债务信息公开制度和监督机制的不健全、不合理的政绩考核制度以及借款还款制度的缺乏造成的。建立合理、完善的地方政府举债的法律制度使得地方政府举债合法化、制度化。
지방정부채무문제주요시유재세제도적불완선、상관법률화제도적결실、정부채무신식공개제도화감독궤제적불건전、불합리적정적고핵제도이급차관환관제도적결핍조성적。건립합리、완선적지방정부거채적법률제도사득지방정부거채합법화、제도화。
The local government debt problem is caused by inadequate taxation system, lack of relevant laws and regulations, and government debt information disclosure system and supervision mechanism which is not perfect, the lack of reasonable performance evaluation system and the borrower repayment system. Establish a reasonable, sound legal system makes it legalized and institutionalized.