本文選題：地方政府性債務(wù) + 《財政責(zé)任法》�。� 參考：《財會月刊》2017年18期

【摘要】：在中央系列政策措施的推動下,地方政府性債務(wù)管理取得了突破性進展。然而,責(zé)任承擔(dān)和監(jiān)督管理等方面的舉措仍需要進一步規(guī)范和完善。通過分析借鑒巴西的相關(guān)經(jīng)驗,可從政府官員責(zé)任、地方政府責(zé)任和審計法院責(zé)任等方面構(gòu)建和完善我國地方政府性債務(wù)責(zé)任承擔(dān)機制。
[Abstract]:Driven by the central government's series of policies and measures, local government debt management has made a breakthrough. However, responsibility and supervision and management measures still need to be further standardized and improved. By analyzing and learning from the relevant experiences of Brazil, we can construct and perfect the mechanism of local government debt liability in China from the aspects of the responsibility of government officials, the responsibility of local government and the responsibility of audit court.
【作者單位】： 中南財經(jīng)政法大學(xué)財政稅務(wù)學(xué)院;
【基金】：教育部哲學(xué)社會科學(xué)研究重大課題攻關(guān)項目“政府債務(wù)預(yù)算管理與績效評價研究”(項目編號:15JZD024) 國家社會科學(xué)基金項目“地方政府性債務(wù)績效評價、影響機理及優(yōu)化路徑研究”(項目編號:13BJY161)
【分類號】：F812.5
，

本文編號：2096341