财政健康度 长期偿债能力 短期偿债能力 公共服务支付能力 一般预算支付能力

  本文关键词：中国地方政府省际财政健康度评价及解释——结合资产负债与收支信息的分析，由笔耕文化传播整理发布。

中国地方政府省际财政健康度评价及解释——结合资产负债与收支信息的分析

Measuring the Financial Health Condition of China＇s Local Governments： A Study Based on Government＇s Asset, Liability, Revenue and Expenditure

[1] [2] [3]

XIE Hongtao, CHEN Zhiyong, CHEN Liweie （1.Finance and Taxation of Zhongnan University of Economics and law, Wuhatl, 430073 ; 2. Economies School of Xiamen University, Xiamen

[1]中南财经政法大学财政税务学院; [2]厦门大学经济学院

文章摘要：本文借鉴国际市（县）管理研究会（ICMA,2003）的地方政府财政健康度评价方法,构建了中国地方政府财政健康度评价指标体系。结合审计署公布的地方政府负债信息及财政收支信息,对中国省际间财政健康度进行了评价。通过对评价结果的进一步分析得出了以下结论：（1）地方政府负债主要用于土地收储和基础设施建设项目,短期内江苏、重庆等省份积累负债风险较大;（2）依靠土地出让收入可以缓解短期偿债风险,但长期债务偿还能力还在于工业化带来的地方税收增长;（3）一般预算支付能力风险来自于以下方面,一是人口结构变动引起未来对公共服务,尤其是城市公共服务需求的大量增加;二是社会整体对公共服务质量的要求。此外,社保预算也因人口结构变动而影响未来风险。因此,在城市化快速进程中,积极的财政政策不可避免。以房产税、个人所得税等税种改革重构地方税体系是维持地方政府财政健康的必要手段。

Abstr：Based on the tinance evaluation fi＇amework of local government, ICMA（ International City/County Management Association） , this study constructs the financial health evaluation indices system of the local government in China. The financial health evaluation is obtained with the reference to the new financial audit reported by Audit Bureau of the China. ＇File evaluation indices system eunsists of four financial dimensions in cash, budget, lung-run and service-level solvencies as well as 16 financial indicators. The results show that the local government liability is mainly caused by land reserve and infrastructure construction. In short term, Jiangsu and Chongqing have a higher risk of accumulated liability. Land-transferring lee can temporarily alleviate the liability risk. But long-term deht-paying ability should rely on the local revenue growth brought by industrialization. Risks involved in budget-paying ability chiefly come from the substantially increasing demand on public services, in particular urban public services because of the demographic changes and the overall request on public service quality. In addition, social insurance budget will also impact future risk Owe In demographic changes. Thus active fiscal policy is indispensahle in rapid urhanization. Restructuring local taxation system involving property tax and individual income tax is very necessary to ensure the w.ell-being of lncal government fiscal syslem.

文章关键词：

Keyword：:fiscal health condition long-term solvency short-tern） solvency long-term public service solvency gener- al hudget solvency

课题项目：国家社科重大项目“地方政府性债务管理和风险防范研究”（12＆ZD047）; 财政部、教育部高校共建项目“公共资源出让收益共享制度研究”的资助

  本文关键词：中国地方政府省际财政健康度评价及解释——结合资产负债与收支信息的分析，，由笔耕文化传播整理发布。