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由于分税制改革的进行,造成了地方政府财权和事权不相匹配的情况,中央政府向地方政府下放事权,使得地方政府的财政支出多于财政收入,地方政府发行地方政府债务可以筹集资金,有效解决地方政府财权和事权不匹配的问题。地方政府债务可以通过债务置换、PPP合作等策略进行偿还,降低地方政府债务的风险,解决地方政府债务的偿还问题。
As a result of the reform of the tax-sharing system, the discrepancies between the local government’s financial power and the power of attorney are not matched. The central government decentralizes the power to the local government, making the local government expenditures more than the fiscal revenue. Local governments can raise funds for the issuance of local government debts and effectively solve this problem Local governments do not match the financial and administrative issues. Local government debt can be repaid through debt replacement and PPP cooperation so as to reduce the risk of local government debt and solve the problem of local government debt repayment.