本文選題：西南地區(qū) + 地方債務(wù)　； 參考：《南京審計(jì)大學(xué)學(xué)報(bào)》2017年06期

【摘要】：隨著經(jīng)濟(jì)社會的快速發(fā)展,我國地方政府債務(wù)規(guī)模也增長較快,引起了社會對地方債務(wù)風(fēng)險(xiǎn)及財(cái)政可持續(xù)性的擔(dān)憂。為分析西南地區(qū)主要省市地方政府債務(wù)對其財(cái)政運(yùn)行的影響,選取相關(guān)指標(biāo)進(jìn)行橫向?qū)Ρ?并對西南地區(qū)各省市財(cái)政運(yùn)行的面板數(shù)據(jù)進(jìn)行實(shí)證分析。研究結(jié)果表明:西南地區(qū)各省市財(cái)政運(yùn)行存在弱的可持續(xù)性,雖然地方債還未對財(cái)政運(yùn)行造成顯著不利影響,但弱的財(cái)政可持續(xù)性表明該區(qū)域財(cái)政運(yùn)行存在一定風(fēng)險(xiǎn),政府應(yīng)注意防范,同時,應(yīng)加強(qiáng)對新增債務(wù)和存量債務(wù)的控制和管理,提升財(cái)政運(yùn)行的效率,改善財(cái)政運(yùn)行透明度,建立科學(xué)的財(cái)政管理體制,提高財(cái)政風(fēng)險(xiǎn)識別和管理能力等,以實(shí)現(xiàn)財(cái)政的可持續(xù)發(fā)展。
[Abstract]:With the rapid development of economy and society, the scale of local government debt in our country has also increased rapidly, which has aroused the concern of the society about the risk of local debt and the financial sustainability. In order to analyze the influence of the local government debt on the financial operation of the major provinces and cities in southwest China, this paper selects the relevant indicators to carry out horizontal comparison, and makes an empirical analysis of the panel data of the financial operation of the provinces and cities in the southwest. The results show that there is a weak sustainability in the financial operation of provinces and cities in southwest China. Although the local debt has not had a significant adverse impact on the financial operation, the weak financial sustainability indicates that there are certain risks in the financial operation of the region. The government should pay attention to prevention, at the same time, it should strengthen the control and management of new debt and stock debt, improve the efficiency of financial operation, improve the transparency of financial operation, and establish a scientific financial management system. To improve the ability of financial risk identification and management in order to realize the sustainable development of finance.
【作者單位】： 中央財(cái)經(jīng)大學(xué)財(cái)稅學(xué)院;
【基金】：國家社會科學(xué)基金重點(diǎn)項(xiàng)目(14AZD022) 中央財(cái)經(jīng)大學(xué)重大科研培育項(xiàng)目 中財(cái)—鵬元投融資研究所研究項(xiàng)目
【分類號】：F812.7
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本文編號：1999770