地方政府债务预算约束的制度逻辑、规范控制与实践检验

摘要

The fundamental way to solve the problem of local government debt in our country is to put the local government under the budget management.Local government debt budget con-straint is the necessary requirement for achieving financial democracy,an important way to limit the government power,and also a favorable means to protect the property right of citizens.Con-straints on local government debt budgets require relevant budget legislation and regulating the size of debt,debt capital expenditures,and debt-service procedures.In the meantime,for practi-cal effect,the new budget law of China puts local government debt into budget management, which plays a great role in controlling local government debt,optimizing structure,regulating fi-nancing behavior and avoiding risks.%地方政府债务预算约束是实现财政民主的必然要求,是限制政府权力的重要途径,也是保护公民财产权的有力手段.对地方政府债务预算约束需要相关的预算立法,对债务规模、债务资金支出以及举债程序予以规制.我国新《预算法》将地方政府债务纳入预算管理,对控制规模、优化结构、规范行为、化解风险等方面产生了良好的效果.