| 政府或有负债的产生及其风险防范 |
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| 引用本文： | 马恩涛.政府或有负债的产生及其风险防范[J].山东工商学院学报,2007,21(2):75-79,83. |
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| 作者姓名： | 马恩涛 |
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| 作者单位： | 厦门大学,经济学院,福建,厦门,361005 |
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| 摘 要： | 现阶段我国政府或有负债的产生既有客观原因如公共风险的存在,也有主观原因如财政调整过程中的政府机会主义行为。不仅如此,政府或有负债的产生还受制于政府的内部财政能力约束和外部财政压力约束,而预算编制中的收付实现制为政府或有负债的产生大开制度之门,使得政府能够以政府担保为主要载体来进行间接融资,导致政府或有负债的过度积累。
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| 关 键 词： | 或有负债 财政 收付实现制 政府担保 公共风险 |
| 文章编号： | 1672-5956（2007）02-0075-05 |
| 收稿时间： | 2006-10-31 |
| 修稿时间： | 2006-10-31 |
The Multi-dimensional Explanation to Government Liabilities |
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| MA En-tao.The Multi-dimensional Explanation to Government Liabilities[J].Journal of Shandong Institute of Business and Technology,2007,21(2):75-79,83. |
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| Authors: | MA En-tao |
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| Institution: | College of Economy, Xiamen University, Xiamen 361005, China |
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| Abstract: | There are many reasons to explain why government contingent liabilities are so many. First, public risk is the objective reason and opportunism is the subjective reason. Second, fiscal constraint is premise and Pay-as-you-go is the system base. At last, government guarantee is the main carrier. By the analysis of reasons to the government contingent liabilities, the measures to control it are also given. |
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| Keywords: | contingent liabilities finance pay-as-you-go system government guarantee public risk |
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