作　　者： ;

机构地区： 河南商业高等专科学校会计系

出　　处： 《改革与战略》 2011年第6期63-66,共4页

摘　　要： 文章认为,由于财政分权改革导致地方政府事权与财权不相匹配,使得地方各级政府的财源不能满足现时的地方发展的需求,导致巨额财政赤字。而目前的经济发展模式和中央对地方政府考核以及官员晋升激励模式,使得这一问题更加严重,同时地方政府融资渠道狭窄,导致地方各级政府融资偏离财政监督,宏观调控艰难;地方政府融投资平台开始泛滥,监管体系不健全,导致目前地方政府债务失控;地方政府信息披露机制尚未建立,地方政府融投资信息不透明,使得地方政府的融资风险也难以宏观调控。基于此分析,文章提出了完善法律体系、改革财政分配关系、建立管理机制、完善融资体系和信息披露制度等对策。 Because the reform of fiscal decentralization induces the mismatching of local government＇s authority of office and property,to result in the financial resources of local government at several levels which can not meet the needs of current local development;and the current models of economic growth,central-to-local government appraises and officials promotion incentives causes that the local governments at several levels blindly purse investment effects,induce huge budget deficits.In addition,the channels of local government financing are limited,lack of specific policy-oriented financial institutions as the basis that lead to the local government at various levels deviated from financial supervision,difficulties of macroscopic readjustment.The platform of local government financing and investment began to spread out-of-control,uncompleted supervision system result in the uncontrolled current local government debts.Information disclosure mechanism of local governments has not been established,and the financing and investment information is not transparent,to lead the financing risks of local government that are difficult to adjust by macroscopic readjustment.Based on the analyzing,the paper discussed the causes and problems of local government financing,and throwing out suggestions.

关 键 词： 地方政府融资 存在的问题 治理

领　　域： [经济管理—财政学]