CAJ | 학술논문

近年来我国地方政府债务管理研究越来越受到人们的重视.我国地方政府一方面受法律约束不能举债,而另一方面又背负着巨大的发展任务、支出压力大.在这一矛盾的逼迫下,各种变相的地方债应运而生.这些债务不但规模大,而且管理与运作极不科学,导致我国地方政府财政风险不断升高.通过总结国外债务管理模式与程序,我国地方政府债务模式应由行政约束型向规则控制型转变,同时在资金运行及风险控制层面予以完善.
근년래아국지방정부채무관리연구월래월수도인문적중시.아국지방정부일방면수법률약속불능거채,이령일방면우배부착거대적발전임무、지출압력대.재저일모순적핍박하,각충변상적지방채응운이생.저사채무불단규모대,이차관리여운작겁불과학,도치아국지방정부재정풍험불단승고.통과총결국외채무관리모식여정서,아국지방정부채무모식응유행정약속형향규칙공제형전변,동시재자금운행급풍험공제층면여이완선.
More attention has been paid to the local government debt management in China. Local governments, on the one hand, are legally pro hibited on debt financing, while on the other hand, the local government are saddled with enormous task of development. Forced by the contradic tion, various local government debts came into being in disguise. With the large and unscientific implicit debt, the financial risk is rising constantly.By summarizing foreign debt management mode and program, the debt mode of local government in China should be converted from administrativeconstraints to rule-based controls and the capital operation and risk control should be improved as well.