本文關鍵詞：中國地方政府省際財政健康度評價及解釋——結合資產負債與收支信息的分析，由筆耕文化傳播整理發(fā)布。

中國地方政府省際財政健康度評價及解釋——結合資產負債與收支信息的分析

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]中南財經政法大學財政稅務學院; [2]廈門大學經濟學院

文章摘要：本文借鑒國際市（縣）管理研究會（ICMA,2003）的地方政府財政健康度評價方法,構建了中國地方政府財政健康度評價指標體系。結合審計署公布的地方政府負債信息及財政收支信息,對中國省際間財政健康度進行了評價。通過對評價結果的進一步分析得出了以下結論：（1）地方政府負債主要用于土地收儲和基礎設施建設項目,短期內江蘇、重慶等省份積累負債風險較大;（2）依靠土地出讓收入可以緩解短期償債風險,但長期債務償還能力還在于工業(yè)化帶來的地方稅收增長;（3）一般預算支付能力風險來自于以下方面,一是人口結構變動引起未來對公共服務,尤其是城市公共服務需求的大量增加;二是社會整體對公共服務質量的要求。此外,社保預算也因人口結構變動而影響未來風險。因此,在城市化快速進程中,積極的財政政策不可避免。以房產稅、個人所得稅等稅種改革重構地方稅體系是維持地方政府財政健康的必要手段。

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.

文章關鍵詞：

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

課題項目：國家社科重大項目“地方政府性債務管理和風險防范研究”（12＆ZD047）; 財政部、教育部高校共建項目“公共資源出讓收益共享制度研究”的資助

  本文關鍵詞：中國地方政府省際財政健康度評價及解釋——結合資產負債與收支信息的分析，，由筆耕文化傳播整理發(fā)布。