CAJ | 학술논문

改革开放以来，为了更好地解决财政收支不平衡的问题，各级地方政府以各种形式举借债务，债务规模不断扩大。因此，健全地方政府债务管理体制对防范和控制债务风险具有重要的意义。健全地方政府债务管理体制有助于明确地方政府依法适度举债融资的权限；规范地方政府债务资金运行管理和增强地方政府对债务风险的控制。目前，大部分地方政府已经建立了债务管理制度，但仍存在很多问题，如对地方政府债务管理的范围仍未厘清，没有建立完善的债务风险预警体系以及缺乏规范的问责制度等。对此，健全地方政府债务管理体制的措施应包括采取行政控制和制度约束，细化规模控制机制以及加强风险预警机制和问责机制。
개혁개방이래，위료경호지해결재정수지불평형적문제，각급지방정부이각충형식거차채무，채무규모불단확대。인차，건전지방정부채무관리체제대방범화공제채무풍험구유중요적의의。건전지방정부채무관리체제유조우명학지방정부의법괄도거채융자적권한；규범지방정부채무자금운행관리화증강지방정부대채무풍험적공제。목전，대부분지방정부이경건립료채무관리제도，단잉존재흔다문제，여대지방정부채무관리적범위잉미전청，몰유건립완선적채무풍험예경체계이급결핍규범적문책제도등。대차，건전지방정부채무관리체제적조시응포괄채취행정공제화제도약속，세화규모공제궤제이급가강풍험예경궤제화문책궤제。
Since the Reform and Opening-up, in order to better address the problem of fiscal imbalances, lo- cal governments have borrowed various forms of debt which is still expanding. Therefore, improving the system of local government debt management to prevent and control the debt risk has vital significance, it also helps the local government to determine a moderate debt financing, and to regulate the local government debt capital operation management and strengthen debt risk control. At present, most local governments have established the system of debt management, but there are still many problems： the scope of local government debt management is still not clear; early warning system of debt risk and accountability system have not been established. Improving the meas- ures of local government debt management includes taking administrative control and institutional constraints, re- fined scale control mechanism, and strengthening the risk early warning mechanism and accountability.