摘要
本文对我国某地区显性债务规模与结构进行分析,结果表明,从规模上看,我国地方政府显性债务具有规模庞大,不断扩张,超出了地方财力规模,逾期债务比重较大等特点;从结构上看,我国地方政府显性债务具有来源复杂等特点。同时,通过对债务规模与某些因素的相关分析表明,我国地方政府显性债务规模与地方经济总量存在相关性。
This paper takes the listed debt of a certain province for example. The study shows that the debt scale of local governments is characterized by an expanding sum which exceeds its debt payment ability and its total outstanding debt accounts for a big proportion. In addition, the local debt has a very complex origin in terms of the debt structure. Meanwhile, the study of debt scale and some economic factors shows that the local debt scale is in proportion to its GDP.
出处
《审计与经济研究》
北大核心
2005年第6期67-71,共5页
Journal of Audit & Economics
基金
江苏省教育厅高校哲学社会科学基金项目(05SJB790021)
关键词
地方政府显性债务
规模
结构
特征
local listed debt
scale
structure
characteristics
