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地方国有企业引发财政风险的行为表现及防范对策

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我国财政与国有企业具有天然的纽带关系、依存关系和交织关系,是国家治理中非常重要的一组关系.宏观经济治理体系框架下防范化解财政风险要把国有企业考虑在内.当前,地方国有企业不仅是虚增财政收入、新增隐性债务的重要载体和通道,还承担着应由财政承担的支出责任.包括财政在内的各类政府资源也承担着化解国有企业债务风险的兜底责任.落实党的二十大精神,提高防范化解财政领域风险的能力,仍需要把处理好财政与国有企业的关系作为深化改革的着力点,并压实各方防范化解风险的主体责任,强化对财政和国有企业交织领域的监督.
The Behavior and Preventive Countermeasures of Fiscal Risks Caused by Local State-owned Enterprises
China's finance and state-owned enterprises have natural ties,dependence,and interweaving relations,which are a very important group of relations in national governance.Under the framework of macroeconomic governance system,it is necessary to take state-owned enterprises into account to prevent and defuse fiscal risks.Currently,local state-owned enterprises not only serve as important carriers or channels for inflating fiscal revenue and accumulating hidden debts but also bear expenditure responsibilities that should be borne by the government.Various government resources,including finance,also have the ultimate responsibility to re-solve the debt risks of state-owned enterprises.To implement the spirit of the 20th National Congress of the Communist Party of Chi-na and enhance our ability to prevent and resolve risks in the fiscal field,it is still necessary to prioritize managing the relationship between finance and state-owned enterprises as a key focus for deepening reforms.We need to strengthen various parties'primary re-sponsibilities for risk prevention and resolution while enhancing supervision of the interwoven fields of finance and state-owned en-terprises.This paper focuses on analyzing how local state-owned enterprises impact government fiscal risks by delving into their his-torical,institutional,and systemic reasons behind the accumulation of debt risks that contribute to fiscal risks.From the perspective of the relationship between finance and state-owned enterprises,this paper puts forward suggestions on measures to prevent and re-solve regional financial risks faced by local governments as well as systemic risks.

state-owned enterpriseslocal governmentsfiscal riskexpenditure responsibilities

陈莹

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中央财经大学财政税务学院,北京 100081

国有企业 地方政府 财政风险 支出责任

2024

山西大同大学学报(社会科学版)
山西大同大学

山西大同大学学报(社会科学版)

影响因子:0.166
ISSN:1674-0882
年,卷(期):2024.38(2)
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