地方政府债务预算约束的制度逻辑、规范控制与实践检验

地方政府债务预算约束是实现财政民主的必然要求,是限制政府权力的重要途径,也是保护公民财产权的有力手段.对地方政府债务预算约束需要相关的预算立法,对债务规模、债务资金支出以及举债程序予以规制.我国新《预算法》将地方政府债务纳入预算管理,对控制规模、优化结构、规范行为、化解风险等方面产生了良好的效果.

The System Logic,Regulation,Control and Practice Test of Local Government Debt Budget Constraint

The fundamental way to solve the problem of local government debt in our country is to put the local government under the budget management.Local government debt budget con-straint is the necessary requirement for achieving financial democracy,an important way to limit the government power,and also a favorable means to protect the property right of citizens.Con-straints on local government debt budgets require relevant budget legislation and regulating the size of debt,debt capital expenditures,and debt-service procedures.In the meantime,for practi-cal effect,the new budget law of China puts local government debt into budget management, which plays a great role in controlling local government debt,optimizing structure,regulating fi-nancing behavior and avoiding risks.