我国地方政府性债务风险与土地财政的关系研究——基于审计的视角.doc
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我国地方政府性债务风险与土地财政的关系研究——基于审计的视角
摘要:近些年来,为了应对国际金融危机冲击以及促进经济增长,我国地方政府性债务的规模不断快速扩大,与此同时,由于着政府的高额负债管理制度建设落后等原因而产生的债务风险日益显现。我国地方政府性债务与土地财政往往具有密切关系,因此,基于审计的视角,研究地方政府性债务演变历程及近年来政府性债务的基本情况、原因,尤其是其与土地财政之间的关系,不管是对于防范风险,还是维护宏观经济稳定运行都有着极其重要的积极意义。
关键词:审计视角地方政府性债务风险土地财政
The Relationship Between Local Government Debt Risk and the Land Finance In China From the Perspective of Audit
Abstract: In recent years, dealing with the severe impact of current international financial crisis and promoting the economic growth, the scale of local government debt is rapidly expanding. the debt risk gradually appeared with our government's high debt management system construction and other reasons. Government debt often has a close relationship with finance land. Therefore, starting from the point of vie