摘要
在日本,法律赋予了地方政府举债的权限。但中央政府通过"地方财政计划"、"起债许可制度"(2006年改为"起债协议制度")等形式对地方政府举债行为进行直接控制和管理。而且,一直以来,地方政府债务资金主要来源于中央政府,这就使得中央政府事实上为地方政府债务提供着隐性担保。20世纪90年代中期以来,随着日本地方财政状况的恶化,地方政府债务规模及地方债负债率不断增大和提高,甚至发生了因隐性债务膨胀而导致地方财政破产的恶性事件。为此,近年来日本政府加强了对地方政府债务的管理。其改革措施主要着眼于两个方面:一是降低中央对地方政府债务的担保,地方政府融资更趋市场化和多元化;二是强化了对地方政府债务的监管,旨在实现早期"财政健全化"。
In Japan, Local government have debt permissions. But central government through ＂the local government debt plan＂, ＂ debt issuance licensing system＂ （ Beginning in 2006 changed to ＂ debt issuance agreement system＂ ） and the other forms controls and directs local government in Issuing debt. Moreover, local debt financing mainly comes from central government funding, which makes central government provide recessive guarantee for lo- ca] debts in fact . Since the mid 1990s, with Japanese local fiscal situation worsened, local government debt in scale and local bond balance/local fiscal revenue is continuously increasing, and even some events about local fi- nance bankruptcy happened because of debts expansion. Therefore, Japanese government is strengthening the man- agement of local government debt. Its reform measures mainly focused on two aspects： one is to reduce the debt guarantee from central government to local government. Local government financing is more marketization and diversity. Another one is to strengthen the supervision of local government debt, aiming to realize ＂ financial integrity ＂ early.
出处
《首都经济贸易大学学报》
CSSCI
北大核心
2011年第4期13-17,共5页
Journal of Capital University of Economics and Business
基金
中央财经大学211三期学科重点建设资助课题(编号cZXY1004)
关键词
地方政府债务
债务率
负债率
地方债务监管
local debt
local bond balance/GDP
local bond balance/local fiscal revenue
local debt supervision
