CAJ | 학술논문

目前我国地方政府债务情况复杂，规模庞大，产生了一定的债务风险。地方政府债务风险是指地方政府债务在各种不确定因素的影响下，对包括其自身在内的社会经济各方面造成损失的可能性。即不仅指地方政府难以履行其偿债责任发生偿债危机的可能性，还包括由其引起的经济、社会的稳定与发展受到损害的一种可能性。当前，我国地方政府的负债数额不断增大，债务风险逐渐显现，较高的负债率严重破坏了社会经济秩序，成为地方经济发展中的一大隐患。地方政府债务已成为制约地方经济和事业发展的消极因素，如不积极防范和化解，将会严重冲击地方财政的稳固运行和财政的可持续性发展。
목전아국지방정부채무정황복잡，규모방대，산생료일정적채무풍험。지방정부채무풍험시지지방정부채무재각충불학정인소적영향하，대포괄기자신재내적사회경제각방면조성손실적가능성。즉불부지지방정부난이리행기상채책임발생상채위궤적가능성，환포괄유기인기적경제、사회적은정여발전수도손해적일충가능성。당전，아국지방정부적부채수액불단증대，채무풍험축점현현，교고적부채솔엄중파배료사회경제질서，성위지방경제발전중적일대은환。지방정부채무이성위제약지방경제화사업발전적소겁인소，여불적겁방범화화해，장회엄중충격지방재정적은고운행화재정적가지속성발전。
At present, the debt of local government in China is very complex, and it brings the debt risk. Local government debt risk refers to the possibility of the loss of social, economic and other aspects including itself of the local government debt under the influence of various uncertain factors. That not only refers to the possibility of local government has difficulties to meet its debt repayment and causes the debt repayment crisis, but also includes the possibility of the damage of its economic and social stability and development. At present, China's local government debt amount is increasing, the debt risk is emerging, the higher leverage severely destroys the social economic order, and becomes the hidden danger in the local economic development. Local government debt has become a negative factor restricting the development of local economy and business. The negative precaution and resolving will have a huge impact on stable operation of local fiscal and financial sustainability.