作　　者： ; ;

机构地区： 五邑大学

出　　处： 《江苏商论》 2012年第10期148-151,共4页

摘　　要： 本文以地方政府债券为研究对象,从基本构成要素、发行方式、管理机制和偿还机制等方面对我国地方政府债券与美国、日本两国进行比较。同时就债务逾期、债务偿还、资金来源以及风险评价指标等四个方面对我国地方政府债券进行了国际比较。最后结合我国财政体制改革的步骤,为我国地方政府债券的稳健发展提供了相关的政策建议。 Focusing on the municipal bond issued by experimental local government,both similarities and differences of municipal bond management system are compared and explored between China and America as well as Japan on dispensable factors of constitution,ways of issued,system of management and payment and other issues which may occur in the whole course of issuing municipal bond.Both America and Japan are developed countries associating with marketing economy,though they are wrapped in two different political systems.One is federal system and the other is unitary system.Furthermore,the potential risk of municipal bond issued by local government are analyzed in the way of comparing municipal bond issued by other countries with ours on the aspects of defer of liability,payment of liability,source of capital and criteria of risk evaluation.Some workable advice are put forward for our bonds combining with the procedure of the innovation of our finance system.

关 键 词： 地方政府债券 发债规模 违约风险

领　　域： [经济管理]