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政府债务由确定性债务和不确定性债务构成,而不确定性债务又可叫做或有负债(表现为显性或有负债、隐性或有负债)。从目前情况来看,不确定性债务远远大于确定性债务,并且或有负债规模还在不断膨胀,一旦转化为确定性债务,对财政的可持续发展将会遭受巨大冲击。为此,防范财政风险重点应加强和改善政府或有负债的管理,这是当前亟待研究的一个重大课题。本文结合浙江省象山县实际,提出防范和化解县级政府或有负债风险的对策,以确保县域经济可持续健康的发展。
Government debt consists of deterministic debt and indefinite indebtedness, and indefinite indebtedness can be called contingent indebtedness (expressed as a contingent liability or a hidden or contingent liability). Judging from the current situation, the indefinite debt is much larger than the certainty debt, and the contingent liabilities scale is still expanding. Once converted into certainty debt, the sustainable development of finance will be greatly impacted. To this end, prevention of financial risks should focus on strengthening and improving the management of government contingent liabilities, which is an important issue to be studied urgently. Based on the actual situation of Xiangshan County in Zhejiang Province, this paper puts forward countermeasures to prevent and resolve the risk of contingent liabilities of county governments so as to ensure the sustainable and healthy development of county economy.