摘要
地方财政风险监控体系的研究已经成为一个世界性的课题。本文在总结国内外地方财政风险管理的基础上,提出了地方财政风险监控的债务指标和综合指标的两层指标体系,建立了地方政府债务风险值L和地方财政风险综合值F两套监控标准。并通过对重庆市40个区县数据的计算结果,验证了L和F相关性,给出了相应的对策建议。
The study on Monitoring System of Local Fiscal Risks has been an international problem. Based on the summarization of the study of local fiscal risks, this paper put forward two layer's monitoring indexes: liability index and synthetical index ,then put out the value of risks of local government liabilities L and synthetical risks F. By calculating the data of 40 counties and constitutes in Chongqing, we verify the relationship between L to F and bring forword the corresponding countermeasures.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第7期1-5,共5页
Journal of Central University of Finance & Economics
基金
重庆大学经济与工商管理学院与重庆市财政局合作项目"重庆市地方财政风险预警系统研究及软件开发"的研究成果之一。
关键词
地方财政风险
地方政府债务风险值
地方财政风险综合值
Local fiscal risks Risks of local government liabilities Synthetical risks of local finance
