摘要
地方债务的无序扩张已然成为阻碍我国经济高质量发展的桎梏.着力化解存量地方债务,遏制增量地方债务是防范系统性金融风险,着力推进国家治理体系和治理能力现代化水平的应然之义.分税制改革带来的央地财权事权的分配错位,地方债发行监管形成的软预算约束,官员考核机制带来的正向发债激励,债务化解手段的责任体系不完善等问题合力导致了我国地方债务不断扩张,存量债务无法解决的现实困境.在全面推进国家治理体系和治理能力现代化的进程中,要充分发挥法治化和透明化理念在地方债务纾解中的作用,全面剖析地方债务的成因,重构纾解地方债务的新理念.一是坚持堵不如疏,贯彻法治化的治理理念.构建科学合理的央地分权体系、预算管理体系、官员考核体系、债务化解体系,强化对地方债的全流程监管,防范"创新型"融资手段引致新一轮的地方债务问题;二是坚持路径优化,全方位完善地方债务信息披露体系,建立公民监督和审计监督的双重监督机制,加快隐性债务置换,强化责任自负的理念,逐步化解地方存量债务困境,防止诱发系统性金融风险.
Abstract
The disorderly expansion of local debt has become an obstacle to the high-quality development of China's economy.Focusing on resolving the stock of local debts and curbing the increase of local debts are the necessity of preventing systemic financial risks and promoting the modernization of the national governance system and governance capacity.The resultant force of dislocation of central and local financial power caused by tax-sharing reform,soft budget constraints formed by local debt issuance supervision,the positive incentive of issuing debts brought by assessment mechanism of officials,imperfect responsibility system of resolving local debts led to the dilemma that China's local debt continues to expand and the outstanding debt cannot be solved.In the process of modernizing the national governance system and governance capacity,the concept of rule of law and transparency should be fully utilized in local debt relief,enabling a comprehensive analysis of the underlying causes of local debt and facilitating the reconstruction of a new paradigm for local debt relief.The first is to adhere to the principle that dredging is better than blocking,and implement the governance concept of the rule of law.We should establish a scientific and reasonable central-local decentralization system,budget management system,official evaluation system,and debt relief system.We should also strengthen the whole-process supervision of local debt,and prevent"innovative"financing methods from causing a new round of local debt issues.The second is to adhere to path optimization,comprehensively improve the local debt information disclosure system,establish a dual supervision mechanism of citizen supervision and audit supervision,accelerate the replacement of hidden debt,strengthen the concept of self-responsibility,gradually resolve the dilemma of local outstanding debt,and prevent systemic financial risks.
关键词
地方债务化解/国家治理现代化/法治化/透明化Key words
local debt relief/modernization of national governance/rule of law/transparency引用本文复制引用
基金项目
国家社会科学基金重大项目(2023)(23&ZD157)
出版年
2024
NETL
NSTL
万方数据