重庆科技大学学报（社会科学版）Issue(6)：1-11,11.DOI:10.19406/j.issn.2097-4523.2024.06.001
地方政府专项债券风险防控的法治化进路
The Rule-of-Law Approach to Risk Prevention and Control of Local Government Special Bonds
摘要
Abstract
With higher proportion of special bonds in local government debt,they have gradually become the key to local government debt governance and risk prevention.The continuous expansion of the scale of local government special bonds is often accompanied by potential project,fiscal and financial risks.The low level of legal provisions on special bonds in legislation,insufficient marketization of bond pricing,imbalanced competition structure in the bond market,unexpected use of bond funds,and moral hazards induced by borrowing mechanisms collectively constitute the root causes of potential risks in special bonds.It is necessary to establish a high-level legal system for special bonds,improve the credit mechanism for local government special bonds,promote diversified competition structure in the special bond market,strengthen the management mechanism for special bond projects,authorize municipal and county-level governments to independently issue bonds through legislative pilot projects,explore new borrowing mechanisms,and ultimately achieve risk prevention and control for special bonds through a series of legal measures.关键词
专项债券/地方政府债务/风险防控/预算法/举债权Key words
special bonds/local government debt/risk prevention and control/budget law/borrowing rights分类
社会科学引用本文复制引用
金香爱,仝怡菲..地方政府专项债券风险防控的法治化进路[J].重庆科技大学学报（社会科学版）,2024,(6):1-11,11.基金项目
国家社会科学基金一般项目"预算法视域下政府产业投资基金法律规制研究"(19BFX170). （19BFX170）
