CAJ | 학술논문

为维持基础设施建设所需的资金供给，在地方财政收入有限的情况下，许多地方政府选择了举债促进经济发展的途径。但规模庞大的地方政府性债务也引发了一系列的金融风险、地方政府违约风险以及法律冲突等问题，对地方经济的可持续发展、金融风险的可控性甚至是中央财政的安全性都提出了新的挑战。本文结合法律的角度对地方政府性债务的风险控制体系进行分析，并探讨了美国、澳大利亚等国家的地方债务管理体系在我国的适用环境。提出从立法完善、加快政府内部机制改革和形成市场化发展模式等方面优化我国地方政府性债务的管理体系的建议。
위유지기출설시건설소수적자금공급，재지방재정수입유한적정황하，허다지방정부선택료거채촉진경제발전적도경。단규모방대적지방정부성채무야인발료일계렬적금융풍험、지방정부위약풍험이급법률충돌등문제，대지방경제적가지속발전、금융풍험적가공성심지시중앙재정적안전성도제출료신적도전。본문결합법률적각도대지방정부성채무적풍험공제체계진행분석，병탐토료미국、오대리아등국가적지방채무관리체계재아국적괄용배경。제출종입법완선、가쾌정부내부궤제개혁화형성시장화발전모식등방면우화아국지방정부성채무적관리체계적건의。
To afford the fund supply used for the infrastructure construction, many local governments choose the way to float loans to accelerate the development of economy in limited fiscal revenue. But the huge scale of debts brings a series of problems such as financial risks, default risks of local government and conflicts of laws, which pose new challenges to the sustainable development of the local economy, the control ability of financial risk and the security of central government finance. Combined with legal rules to analyze the system of risk control, this thesis discusses the application of American and Australian systems of local government debt control in domestic environments. It offers some suggestions about legislative innovation, process acceleration of government mechanism and formation of marketing development pattern to optimize the system of our local government＇s debts.