地方政府性债务审计存在的问题及对策分析

我国地方政府性债务存在着一定的债务风险,已经成为制约地方经济事业发展的消极因素。文章就运用审计手段监督、加强地方政府债务风险防控,进行了一些分析。     

浅谈地方政府融资平台债务风险

本文在分析地方政府融资平台债务相关概念和产生原因的基础上,分析了地方政府融资平台债务潜在的风险,并对风险的防范提出相应的建议。     

关于我国地方政府债务风险的特点、成因和对策的研究

目前我国地方政府债务风险在局部已经显现,未来潜在的风险很大,如不积极防范和化解,向中央政府转嫁,将会严重威胁国家的经济安全和社会稳定。因此,研究我国地方政府债务风险的特点和成因,并提出防范化解的对策,具有非常重的现实意义。     

我国地方政府债务管理研究

由于大规模的基础设施建设和投资需求,导致地方政府债务的规模和数量也同步增加。我国预算法和担保法都明确规定地方政府不得举借债务,不得违规提供担保。但实际情况是,各级地方政府都在通过各种渠道进行举债,这些债务没有纳入预算管理,其规模和结构情况还没有一个准确的数字能够说明,混乱无序的地方政府债务管理方式将给我国经济带来巨大的隐患。     

地方政府债务风险问题研究综述--基于权责分离机制的思考

近年来,地方政府债务规模及风险问题引起人们的广泛关注,尤其是专家学者对此众说纷纭,本文通过对相关文献分析指出了导致地方政府债务风险形成的诸多原因,包括经济发展、财政体制、政府行为等,但一个最重要的原因是地方政府并不是“责任政府”,这种权责分离的情况必然导致政府大举借债,风险问题也就不言而喻了。     

浅谈我国地方融资平台的风险及其治理

近年来,全国政府融资平台的数量迅猛增长,但是大部分地方融资平台已经资不抵债,如果不是地方政府的担保,这些融资平台将面临破产境地。可以看出地方政府融资平台存在着一定的风险,本文将深入分析我国政府融资平台的突出风险,并提出一系列的治理建议。     

中国地方政府债务问题探讨

中国地方政府债务问题形成的主要原因,一是政府过多地、直接地参与经济活动,二是城市化加速导致地方政府举债。对于中国地方政府债务问题,总体判断仍为风险可控。一是地方政府加上中央政府的债务占GDP的比例在40%以内,远低于60%的债务率标准。二是中央政府有非常强的控制能力,在各级政府间平衡债权债务,使得中国加总的净债务率较低。三是中国整体的资产负债表仍然健康,尤其是中央政府保持相当健康的资产负债表。对地方政府债务问题,体制性的解决办法是治本之道。要从根本上解决中国地方政府不规范借债问题,须建立规范化的地方政府举债融资机制。     

地方政府债务影响因素及风险研究

伴随着经济全球化的发展以及我国经过改革开放 40 多年来的努力 , 我国的经济已经实现了快速健康的增长其中基础设施的增长是实现我国发展的一个重要原因。2018 年我国的固定资产的总投资为 635639 亿,引起学业界的广泛关注是在 2008 年出现全球金融危机之后 , 通过最近几年的研究和观察 , 现阶段地方债务问题已经成为严重影响我国金融健康发展的突出问题 , 必须加大力度解决不断增长的债务风险。     

浅析地方政府债务问题的成因与对策

目前,我国地方政府债务问题越来越突出,甚至个别的地方政府存在资不抵债现象,引发了各级各部门的广泛关注和深入思考。地方政府债务问题情况十分复杂,其形成原因也是多方面的。因此,必须对地方政府债务问题进行深入分析,并提出相应的解决对策,对确保经济社会健康协调发展作出贡献。     

政府部门审计风险防范策略探析

政府部门的审计制度是一个国家政治、经济制度的重要组成部分。作为一种经济监督形式,政府部门的审计也具有高专业性和高风险性的特征。近年来．随着政府审计公信力的逐年提高和权威的逐渐增强,社会公众对政府审计的期望值越来越高。     

地方政府融资平台视角下我国市政债券风险管理的思考

发行地方政府债券是地方政府筹措资金比较规范的途径,应逐步放开地方政府发债限制,引入市场化融资机制,允许符合条件的省级政府发行一定规模的地方债券。首先由财政部制定地方发行债券总规模控制指标,再由全国性信用评级机构评级后发行。允许地方政府发行债券,可以将贷款风险转化为显性的可控制的政府债务风险。通过债券发行等形式筹资建设的项目,往往具有相对较高的透明度以及相对较严格的自我约束;通过市场的监督机制,可以更有效地避免地方政府负债的非理性扩张。     

中国城市化与金融

推进城市化是中国经济可持续发展的希望所在,但是,地方政府负债投资的形式是否为最佳方式?这种方式是否能持续?从更深层次观察,地方政府负债是财政问题,这势必涉及财税体制安排、中央与地方事权分割等基础性的政治与经济制度的安排。显然,这是中国走向现代化、建立现代化国家治理结构中不可回避的重大课题。     

Linking Social Development with the Capacity to Carry Debt: Towards an MDG‐Consistent Debt‐Sustainability Concept

Owing to concerns among low‐income countries that the new debt sustainability framework of the Bretton Woods institutions may lock them into a so‐called ‘low debt‐low growth’ scenario, the United Nations has called for a more MDG‐consistent debt‐sustainability concept. This article shows that there is a robust relationship between achieving the Millennium Development Goals and having a higher capacity to carry debt. It then discusses options for modifying the current debt‐sustainability framework, and suggests that including progress made in achieving the MDGs in determining borrowing limits would be a first step towards adopting such a concept.     

美国城市政府的环境风险评估:原则、内容与流程

美国城市政府的环境风险评估是其环境风险管理中一项颇具特色的内容。其环境风险评估所遵循的全面动态、真实科学、可操作性等原则,以及其环境风险评估的核心内容,环境风险评价与环境风险预测的主要流程等,对我们具有重要的启示和借鉴意义。     

Local government training capacity in Romania: an institutional perspective

The article deals with the problems and prospects of local government training in Romania. Training for local government is seen as a rather new service that has to be developed, produced and delivered, like all public services. In the Romanian case, this service is delivered in a semi-public manner. Firstly, the paper will take an institutional view of the capacity of local government training and highlight that conditions in the general environment produce almost insurmountable problems for the small local government training sector to strengthen its capacity. Secondly, the capacity of the local government training will be considered from a market perspective. It will be highlighted that the market for local government training is still very imperfect.     

地方政府审计职能软化问题研究

政府审计是对权力的监督和制约,现阶段,我国地方政府审计面临的发展困境主要是审计职能软化问题,针对地方政府审计存在的主要问题,剖析原因,从多角度提出解决审计职能软化的对策。     

Unpacking the State: The Implications for the Third Sector of Changing Relationships Between National and Local Government

The drive to welfare reform has revolutionalized the relationship between the state and the third sector in many countries. But this article argues that, if we are to understand the impact of the changing role of the state on the third sector, then we must first understand the dynamics of the relationship between national and local government. It compares two countries—the U.K. and Italy—where national-local government relations have developed in different directions, and suggests a number of avenues for further analysis of this three-way relationship.     

Doing Gender,Practising Politics: Workplace Cultures in Local and Devolved Government

This paper takes a workplace perspective to explore the ways in which institutional arrangements influence the doing of gender and the practising of politics. It compares the workplace culture of the National Assembly for Wales (NAfW) with that of local government in Wales, showing that the culture of the NAfW is experienced as less masculinized than local government and that women, and men, are less constrained to perform an aggressive, confrontational masculinity. This suggests that, in new political institutions, practising politics may be less closely tied to a particular way of doing gender and as a result may challenge the gendering of politics. Theoretically the paper engages with debates about doing, redoing and undoing gender, arguing that in order to understand how change can be brought about, attention needs to be paid to the structural context within which gender is done as well as the interactional level of doing gender.     

Improvement of financial management by local government: Computer model implementation

Abstract

We develop a computerized optimization model and present its implementation for improvement of financial management at the local government (LG) level. An example of the real-life long-term budget planning and analysis, helped by the model, is presented. The analysis exemplifies good governance practice and observation of standards of efficient management in the area of long-term financial, investment and safe debt planning. These analyses also demonstrate ways of accessing maximum, feasible level of investment expenditure and maximum capacity of a municipality to borrow with all safety measures provided. The model supports informed decision-making process by LG managers, decreases the level of risk and enhances quality and transparency of governance.