摘要
将地方政府债务纳入财政预算,通过预算的法定性、严肃性对地方政府债务进行管理和规范,已经成为业界与学界的共识。地方政府债务的预算管理包括公共预算、附属预算和复式预算三种模式,复式预算模式下的债务管理是债务纳入预算管理的最理想状态和最终模式。应按照"三种模式"、"三步走"的渐进思路,逐步将地方政府债务纳入财政预算,最终形成涵盖公共财政预算、政府性基金预算、国有资本经营预算、社会保险基金预算、政府债务预算的复式预算体系。
It has become a consensus of both the business world and academic circle that local government debt should be included into fiscal budget so as to be better managed and standardized through the legality and seriousness of budget management. The budget management of local govern- ment debt consists of three models, i.e., public budget, annexed budget and dual budget. The debt management of the dual budget model is the most ideal and ultimate model for the inclusion of debt into budget management. Local government debt should be gradually included into budget management, following a phase-in model of three modes and three steps, so as to ultimately establish a complete dual budget system covering public finance budget, governmental funds budget, state-owned capital operation budget, social insurance fund budget and government debt budget.
出处
《当代财经》
CSSCI
北大核心
2014年第6期23-31,共9页
Contemporary Finance and Economics
关键词
地方政府债务
预算管理
复式预算体系
local government debt
budget management
dual budget system
