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基本公共服务均等化视角下的地方政府债券研究
引用本文:王浩林.基本公共服务均等化视角下的地方政府债券研究[J].当代经济管理,2010,32(8):45-48.
作者姓名:王浩林
作者单位:东北财经大学财税学院,辽宁,大连,116023;安徽财经大学财政与公共管理学院,安徽,蚌埠,233030
摘    要:理论界讨论地方政府债券作用时,更多关注的是筹集提供公共产品资金,弥补财政赤字。文章从分析地方政府债券和公共产品关系开始,试图从公共服务均等化这一新视角来研究地方政府债券,并构建一个指向公共服务均等化的地方政府债券制度。

关 键 词:基本公共服务均等化  地方政府债券  转移支付

On the Local Bond from the Perspective of the Equalization of Basic Public Service
Wang Haolin.On the Local Bond from the Perspective of the Equalization of Basic Public Service[J].Contemporary Economic Management,2010,32(8):45-48.
Authors:Wang Haolin
Institution:Wang Haolin1,2(1.School of Public Finance and Taxation,Dongbei University of Finance and Economics,Dalian 116023,China,2.School of Finance and Administration,Anhui University of Finance and Economics,Bengbu 233030,China)
Abstract:People always focus on how to fund the public goods or offset the financial deficit,when discussing about the function of the local bond.The paper starts from analyzing the relation of the local bond and public goods,then studies the bond from the aspect of the equalization of basic public service and finally puts forward some suggestion on how to constitute the local bond,based on the equalization.
Keywords:equalization of basic public service  the local bond  transfer payment  
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