我国地方政府债务融资监管立法缺陷及完善

摘要

The debts of Chinese local governments increased rapidly in recent years. Debt financing has become an irresistible trend. It is particularly significant to strengthen the supervision of local government debt financing. Based on a definition of local government financing, this paper summarizes the legislative defects in China’s local government debt financing supervision, and proposes some advice on the legislation perfection of Chinese local government debt financing supervision.%我国地方政府债务近几年急剧膨胀，负债融资发展已经形成不可阻挡之势。加强对地方政府债务融资监管显得意义特别重大。本文在界定地方政府融资内含的基础上，概括了我国地方政府债务融资监管立法缺陷，并对完善我国地方政府债务融资监管立法提出了若干建议，以求同仁赐教。