美国地方政府破产制度探析

摘要

The paper analyzes the local government bankruptcy system in the USA from the perspectives of its historical evolution,basic procedure,bankruptcy causes,as well as limitation.It then probes the event of the Detroit bankruptcy,furthermore discusses the necessity and feasibility of establishing the local government bankruptcy system in China.The paper regards that it is necessary to establish the local government bankruptcy system in China with the implementation of the relevant external rules as a prerequisite,while simply copying other country's practice should be avoided.%本文从历史沿革、基本程序、破产成因、局限性角度研究了美国地方政府破产制度，对底特律破产事件进行了典型案例分析，并就中国建立地方政府破产制度的必要性和可行性进行了初步探讨。本文认为，建立中国地方政府破产制度有其必要性和紧迫性，但盲目和简单引入国外地方政府破产制度存在风险，需在相关制度完善之后再考虑建立和推行。