摘要
文章在研究大量文献的基础上发现,地方政府财政危机的主要来源显示为税收体系结构和政府财政收支与经济周期的反向运行;中央政府和地方政府之间财力和职责的分配不当;地方政府运行中的道德风险。并对财政危机发生后的应对措施和地方财政危机的防范等相关经验进行了总结。
On the basis of plenty researches on open literatures, we summarize the reasons of local governments＇ fiscal crisis as follows： first, there is a reverse operation between tax system and economic cycle and sucha kind of reverse still exists between government fiscal revenue and economic cycle. Second, the distribution of financial resources and responsibilities between central government and local government is not appropriate. Third, there is a moral hazard in the operation of the local government. We also make a summarization of the related experiences such as prevention of local governments＇ fiscal crisis and countermeasures of the government if a fiscal crisis has happened.
出处
《国际经贸探索》
CSSCI
北大核心
2007年第10期73-76,共4页
International Economics and Trade Research
关键词
地方政府财政
财政危机
财政预警体系
local government finance
fiscal crisis
financial early-warning system
