摘要
随着我国阶段性提高赤字率,政府债务的规模逐步加大,如何通过政府债务限额管理防控债务风险日益受到关注。通过梳理及对比分析美国联邦政府债务限额管理制度的实施目的及实施效果,发现美国联邦政府债务上限由于受政府大规模强制性支出及宏观经济波动的影响,并未起到约束财政赤字、控制债务增长的作用。针对对政府债务限额控制作用的质疑,本文在分析借鉴美国联邦政府债务限额管理的经验教训基础上,提出若要有效发挥我国政府债务限额管理制度的作用,必须建立在深化改革的基础上,建议应通过强化债务限额指标的硬约束,提高对经济及财政发展的预测能力,科学地决定债务限额指标,改进债务预算管理模式,加快完善政府综合财务报告制度,强化人大在政府债务限额管理中的作用等综合的制度构建与完善来实现。
As China enhances the deficit rate steadily, the scale of government debt increases. How to control the debt risk hy the government＇s debt limit management system is increasingly concerned. By reviewing and comparing the implementation purpose and effect of the government debt limits management system in the United States, this paper finds that the debt limits do not actually control the growth of fiscal deficits and debt scale. This is majorly due to the massive government mandatory expenditure and macroeconomic fluctuation. In response to the question about the control effect of government debt limits, this paper puts forward the suggestions to improve the Chinese government debt limits management system based on the lessons from the United States. It is concluded that the effectiveness of the Chinese government debt limits should be on the basis of deepening the reform and construction of other comprehensive systems, such as to strengthen the constraints of debt limits, enhance the prediction ability of economic and financial development, determine the debt limits scientifically, improve the mode of debt budget management, perfect the government consolidated financial reporting system, and strengthen the National People＇s Congress＇s management role in government debt limits.
出处
《财政研究》
CSSCI
北大核心
2016年第11期31-40,共10页
Public Finance Research
基金
国家社会科学基金重点项目"建设现代预算制度研究-基于制约和监督权力运行的视角"(14AZD022)
国家社会科学基金青年项目"防范地方政府债务风险的跨期预算平衡机制构建研究"(16CJY064)
中央财经大学重大科研培育项目"国家治理能力提升下的政府施政行为规范研究"
中财-鹏元投融资研究所研究项目
关键词
政府债务
限额管理
债务风险
Government Debt
Limits Management
Debt Risk
