“地方政府债券”在福建经济发展中的应用研究

分税制的实施导致财政收入向中央倾斜，各级地方政府开始使用地方政府债券来解决融资问题。地方政府债券为福建省保障性安居工程、城市路网、污水管网建设和小型公益项目的运行起了巨大的推动作用。在地方政府债券发展高涨的当下，要从地方政府债券相关制度寻找隐患，通过严格控制债券发行规模、完善报批和发债管理制度、实现债券发行的多样化等措施，保障地方政府债券的健康发展。

Research on Local Treasury Bond in Fujian Economy Development

The tax sharing system makes the fiscal revenue converge on the central government , and local government u-ses local treasury bond to solve the financing issue .Local treasury bond is critical to the construction of Fujian affordable housing project , road network , pipe network and public welfare project .We should pay attention to bond system in local government , strictly control the bond issuance scale , improve approval and issuance management system , and make di-versity of bond issuance to guarantee the healthy development of local treasury bond .