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应冷静看待我国地方公债的发行
引用本文:李冬梅.应冷静看待我国地方公债的发行[J].石家庄经济学院学报,2004,27(3):273-275.
作者姓名:李冬梅
作者单位:东北财经大学,财政学院,辽宁,大连,116025
摘    要:地方公债属于政府债务的范畴,由于我国历史和国情的原因至今没有允许地方政府独立发债,随着社会主义市场经济体制的完善和公共财政理论的深入发展,发行地方公债已成为大势所趋。然而,在发行地方公债呼声日高的今天,我们同样应该看到我国地方政府普遍存在着为数不少的事实债务,如果忽视了这一问题必将引发严重的后果。

关 键 词:地方公债  分税制  显性债务  隐性债务
文章编号:1007-6875(2004)03-0273-03
修稿时间:2004年1月6日

The Calm Thought of Bond-Raising by Local Government
LI Dong-mei.The Calm Thought of Bond-Raising by Local Government[J].Journal of Shijiazhuang University of Economics,2004,27(3):273-275.
Authors:LI Dong-mei
Abstract:The bonds of local governments belong to the category of governments bonds. In advanced economic countries , the bonds of local governments have been applied extensively. Because of the historic and national circumstances, China doesn' t have the bonds of local governments up to now. With the development of socialist market economy and the theory of public finance, people begin to pay close attention to bond-raising by local governments. But we must take note of the fact that there are a lot of reality bonds of local governments and we must think it over calmly.
Keywords:The bonds of local governments  system of tax allocation  explicit bonds  implicit bonds
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