摘要
市政债券在国外特别是发达国家已经被广泛地运用于城市基础设施建设。我国目前的城市建设资金存在着巨大的缺口，而城市建设融资渠道又十分狭窄，发行市政债券将有效解决资金难题，同时还可以促进我国居民投资的多元化。随着我国财税体制的改革与“准市政债券”的探索，我国发行市政债券的条件已越来越成熟。
Municipal bonds are widely used in urban construction at abroad, especially in developed coun- tries. At present, domestic urban construction fund can＇ t satisfy need, whereas the ways to obtain fund are limited. However, municipal bonds can solve this problem easily and can also diversify residents＇ invest- ment. With the reform of our country＇ s finance and tax form as well as the issuing of quasi- municipal bonds and so on, time to issue municipal bonds is more and more mature. In this thesis, the author will pro- vide suggestions to promote development of municipal bonds after learning the experience of America and Japan.
出处
《财经科学》
CSSCI
北大核心
2010年第7期111-116,共6页
Finance & Economics
