摘要
文章以地方政府债务使用绩效测评为视角,对新预算法实施以来省级政府为代表的地方政府债务运行的区域特征与差异比较进行计量测评和结构分解,并且从多个维度进行省际比较和分析。研究表明,我国省级地方政府债务使用综合绩效不高,同时具有差异性特征,不同省份地方政府债务使用绩效存在的问题也各异;进一步的研究表明,提高地方政府债务使用效率的对策不宜采取简单"一刀切"的政策,而是要根据各省债务资金使用效率的具体矛盾,制定因地制宜的相应对策,通过提高债务资金使用绩效的路径,促进防范化解风险和增加效益的双赢目标。
From the perspective of local government debt performance evaluation,this paper measures and evaluates the regional characteristics and differences of local government debt operation represented by provincial government since the implementation of the new budget law.It alsomakesan inter-provincial comparison and analysis from multiple dimensions.The research shows that,overall,the comprehensive performance of debt use of provincial government in China is not high,and the local government debt has different characteristics and problems from province to province.Further research shows that the countermeasures of increasing the local government debt service efficiency is unfavorable to take simple one-size-fits-all policy,but according to the specific contradictions of provincial debt service efficiency,we should formulate corresponding countermeasures to adjust measures to local conditions,improve the performance path by raising debt,promote risk prevention and increase efficiency of a win-win goal.
作者
赵桂芝
冯海欣
ZHAO Guizhi;FENG Haixin(School of Economics,Liaoning University,Shenyang 110031,China)
出处
《辽宁大学学报（哲学社会科学版）》
CSSCI
北大核心
2019年第2期38-46,共9页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
基金
辽宁省财政科研基金项目(18C003)
辽宁大学亚洲研究中心项目(Y201707)
关键词
新预算法
地方政府债务
使用绩效
区域差异
new budget law
local government debt
performance
regional differences
