美国底特律由盛到衰、申请破产保护的经历震惊全球，当前世界经济正在深度调整，国内外发展环境十分复杂，对发展仍处于可以大有作为的重要战略机遇期的中国来说，一个负责任的政府理应认真吸取其教训，在加快转变政府职能，强化政府宏观调控职能，适时实现产业转型，坚决纠正“土地财政”暴露出的政府角色错位及职能异化问题，及时化解官民冲突等重大矛盾和风险，预防和控制债务规模，守住不发生系统性区域性风险底线，同时加快政府会计制度改革，尽快建立政府综合财务报告制度，不断强化政府会计监督职能、审计职能的发挥和外部监督的效用，持续健康推进新型城镇化发展等方面展现出应有的担当。%T he issue of Detroit, experiencing from success to decline and its filing for bankruptcy protection, has shocked the worldwide. Currently, the global economy is undergoing a deep adjustment, and the development environment is extremely complicated not only in China but also all over the world. As China has a great potentiality in development, the government should learn lessons studiously from Detroit bankruptcy to the responsibility. Specifically, the government ought to make improvement in some fields, including accelerating transforming the functions of government, strengthening the government’s macro-control functions so as to realize the industrial transformation timely and rectify. In addition, the government should resolutely rectify the problem called, ’land finance’, which reveals the wrong role of the government and functional dissimilation problems in order to solve conflicts between officer and the citizen and other major contradictions and risks on time. Preventing and controlling the debt scale and insisting the bottom line of preventing the occurrence of systemic regional risk are all important. In the meantime, the reform of government accounting system should be accelerated; a comprehensive system of financial reporting should be established as well. Besides, the government accounting supervision function, the utility of the audit function and external supervision should be strengthened, aiming to play a role of promoting the development of new type of sustainable and healthy urbanization.
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