地方政府债务管理问题研究

随着经济和社会的发展，中国地方政府对资金的需求增加，除了中央政府转贷的债务外，地方政府开始举借其他债务，由于缺少相关的法律法规，暴露出一些管理问题。一是地方政府举债无节制，缺少制度法规，使政府债务管理比较混乱；二是没有规范的报告和披露制度，脱离了上级政府和同级人大的监督。针对这些问题，从政府债务应纳入财政预算、控制政府债务规模、建立审批程序、举债收入使用范围和偿还责任等方面提出了地方政府债务管理制度和机制建立的设想。

Local Government Debt Management Problem Reserach

Local governments could not borrow without an improvement from the central government according regulations up to nowadays in China. But actually most of local governments have public debt, and some of them are under going burdens of their debt. No limitations on borrow sources leads to public debt structure quite complicate. Having no a cap of debt size, a local government can borrow what size it want. There are few regulations or guides that are followed by local government. There are not regular reports on and disclosure of public debt, therefore it is out controls of central government and local parliament. This article firstly introduces principles of local borrows in terms of local government borrow motives and borrow uses. Secondly, it points out essential problems in local public debt management. Thirdly, it gives some strategy for solving the issues.