| 政府隐形担保的形式及规范化分析 |
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| 引用本文： | 万柯,;王丽慧.政府隐形担保的形式及规范化分析[J].特区经济,2009(11):249-251. |
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| 作者姓名： | 万柯 ;王丽慧 |
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| 作者单位： | [1]中南财经政法大学财税学院,湖北武汉430073; [2]石家庄经济学院公共管理学院,河北石家庄050000 |
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| 摘 要： | 以财政收入和政府信用为基础的政府隐形担保不仅与法律相抵触,而且有悖于市场经济要求的从建设性财政向公共财政转变的趋势。从我国目前的实际情况看,政府隐形担保所积累的问题已经很严重,在带来或有负债的同时又可能引发各种风险和不确定性,因此加强对政府隐形担保的研究是刻不容缓。
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| 关 键 词： | 或有负债 政府隐形担保 道德风险 |
Government contract guarantee＇s form and regulation analysis |
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| Institution: | Wan Ke Wang Li Hui |
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| Abstract: | Government implicit guarantees which based on fiscal revenues and government credits not only collides with laws,but also interferes with the trends from constructive finance to public finance who required by market economy.From China＇s current facts,accumulated government implicit guarantees problems are very serious,and at the same time they have brought a variety of risks and uncertainties,so strengthen the research of implicit guarantees can not be delayed. |
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| Keywords: | Contingent liabilities Government implic it guarantees Moral hazard |
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