本文關(guān)鍵詞：中國(guó)地方政府省際財(cái)政健康度評(píng)價(jià)及解釋——結(jié)合資產(chǎn)負(fù)債與收支信息的分析，由筆耕文化傳播整理發(fā)布。

中國(guó)地方政府省際財(cái)政健康度評(píng)價(jià)及解釋——結(jié)合資產(chǎn)負(fù)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(cái)經(jīng)政法大學(xué)財(cái)政稅務(wù)學(xué)院; [2]廈門(mén)大學(xué)經(jīng)濟(jì)學(xué)院

文章摘要：本文借鑒國(guó)際市（縣）管理研究會(huì)（ICMA,2003）的地方政府財(cái)政健康度評(píng)價(jià)方法,構(gòu)建了中國(guó)地方政府財(cái)政健康度評(píng)價(jià)指標(biāo)體系。結(jié)合審計(jì)署公布的地方政府負(fù)債信息及財(cái)政收支信息,對(duì)中國(guó)省際間財(cái)政健康度進(jìn)行了評(píng)價(jià)。通過(guò)對(duì)評(píng)價(jià)結(jié)果的進(jìn)一步分析得出了以下結(jié)論：（1）地方政府負(fù)債主要用于土地收儲(chǔ)和基礎(chǔ)設(shè)施建設(shè)項(xiàng)目,短期內(nèi)江蘇、重慶等省份積累負(fù)債風(fēng)險(xiǎn)較大;（2）依靠土地出讓收入可以緩解短期償債風(fēng)險(xiǎn),但長(zhǎng)期債務(wù)償還能力還在于工業(yè)化帶來(lái)的地方稅收增長(zhǎng);（3）一般預(yù)算支付能力風(fēng)險(xiǎn)來(lái)自于以下方面,一是人口結(jié)構(gòu)變動(dòng)引起未來(lái)對(duì)公共服務(wù),尤其是城市公共服務(wù)需求的大量增加;二是社會(huì)整體對(duì)公共服務(wù)質(zhì)量的要求。此外,社保預(yù)算也因人口結(jié)構(gòu)變動(dòng)而影響未來(lái)風(fēng)險(xiǎn)。因此,在城市化快速進(jìn)程中,積極的財(cái)政政策不可避免。以房產(chǎn)稅、個(gè)人所得稅等稅種改革重構(gòu)地方稅體系是維持地方政府財(cái)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(guān)鍵詞：

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

課題項(xiàng)目：國(guó)家社科重大項(xiàng)目“地方政府性債務(wù)管理和風(fēng)險(xiǎn)防范研究”（12＆ZD047）; 財(cái)政部、教育部高校共建項(xiàng)目“公共資源出讓收益共享制度研究”的資助

  本文關(guān)鍵詞：中國(guó)地方政府省際財(cái)政健康度評(píng)價(jià)及解釋——結(jié)合資產(chǎn)負(fù)債與收支信息的分析，，由筆耕文化傳播整理發(fā)布。