摘要:地方政府债务是地方政府按照法律、协议或合同的约定,需要向债权人承担的偿付义务,是地方政府或其职能部门直接借入、提供担保、欠账等形成的最终必须由政府偿还的各种债务的总和。本文以中国地方政府债务为研究对象,分4部分展开研究。论文首先概述地方政府债务的相关理论,界定关于地方政府债务的基本定义,并通过理论浅析和实证研究的方式,描述外国债务和一些的成功经验。然后,论文综合浅析当代中国地方政府债务的背景、近况和不足,浅析目前中国地方政府的构成和分类,并对地方政府债务状况进行客观风险评估浅析。在此基础上,论文提出在现行法律框架内完善地方政府债务管理的近中期对策,即完善财政管理体制、采取必要的行政措施、实施官方统计的债务报告和预警制度、建立偿债基金、实行综合管理等措施。论文最后着重论述授权地方政府发行公债的可行性、可能的风险和发行公债的基本模式选择,归纳总结论文研究的基本结论,并对中国地方政府债务的发展趋势和政策前景进行了展望。

关键词: 地方政府债务，偿债能力，防范策略

Abstract:Local government debts is a reimbursement obligation to need undertaking to the creditor according to the law, agreement or contract by a local government; it is the summation of all kinds debts that government must repay finally, which forms by the Local government or its functional departments that borrow money directly, offer guarantee, owe a debt, etc. This thesis, consist of four parts, regards the Chinese local government debts as the research object. At first, this paper sums up the relevant theories of local government debts, defining the basic definition, describing the history of Foreign debt crisis and some successful experiences to controls the local government debts in the main market economy countries. Secondly, this paper takes a comprehensive analysis to the current situation and its risk assessment about local government debts, and explains main current laws and regulations and validity about the local government debt, analyzes the tape, the background and risk state of local government debts in China. Thirdly, this paper puts forward some short-term and middle-term countermeasures to solve the problem of local government debts, such as improvement of current laws, essential administrative measures, perfecting financial management system, implementing official statistics and debt reports and early warning systems, setting up payment fund, implementing comprehensive management. Fourthly, this paper researches the feasibility and mode choice for authorizing the local government to issue public bonds, and analyzes the advantages and possible risks coming from issuing public bonds by local government, and also puts forward the basic mode of issuing bonds of local government in China. Finally, this paper summarizes its research views and conclusions, and describes the development trend and policy prospect of the debt of local government in China.

Key Words：Local government debts, Debt paying ability, precaution strategy