地方政府融资平台的法律风险及控制

摘要

The amount of local government debt of all levels in China has keached more than ￥10.7 trillion by the end of 2010. There exist enormous risks which are classified into fiscal risks, financial risks and legal risks in this paper. In order to control the risks, the author puts forward the following measures: perfecting related laws of local government financing;establishing and perfecting the mechanism of debt payment and issue accountability; promoting the local government financing statutory delimitation and marketization.%　　截至2010年底，全国省、市、县三级地方政府性债务余额共计10.7万亿多元，存在着巨大的债务风险，主要表现在财政、金融和法律等方面.对风险的控制主要通过完善与地方政府融资相关的法律、建立和完善地方偿债机制及问责机制、推动地方政府融资法定化和平台融资市场化等方面进行.