CAJ | 학술논문

近年来，中国地方融资平台公司债务问题凸显，风险不断积聚，遵循“控增量，化存量”的指导思想对其加以清理应是中国地方政府债务治理的当务之急。从更长远考虑，在承认地方政府债务具有一定“合理成分”的前提下，通过理顺各级政府间财政关系实现财力与事权的匹配以及积极探索地方政府债券发行制度是中国地方政府债务治理的体制保障；同时，构建地方政府债务管理体系、强化监管是地方政府债券发行后的常规性治理手段。
근년래，중국지방융자평태공사채무문제철현，풍험불단적취，준순“공증량，화존량”적지도사상대기가이청리응시중국지방정부채무치리적당무지급。종경장원고필，재승인지방정부채무구유일정“합리성분”적전제하，통과리순각급정부간재정관계실현재력여사권적필배이급적겁탐색지방정부채권발행제도시중국지방정부채무치리적체제보장；동시，구건지방정부채무관리체계、강화감관시지방정부채권발행후적상규성치리수단。
In recent years, debt problem of the local financing platform companies has been highlighted, and risk has been accumulating. It is urgent to manage the local government debt following the principle of ＂controlling incremental debt, decreasing the debt stock＂. From the more long - term consideration, we should acknowledge the local government debt has some ＂reasonable composition＂. Upon that, we should improve the fiscal relationships among the governments so that the financial resources of governments are in line with their respective responsibilities, we should also explore the local government bond inssurance system. Meanwhile, building local government debt management system and strengthening the supervision are the routine management means for local government bond.