Problem Analysis And Countermeasure Research On Local Government Liabilities In Our Country

Currently, the local government liabilities in our country (including direct liabilities and contingent liabilities) exist many problems and risks in total amount, structure, usage and supervision, etc., it has become a grave obstacle that restricts the development of economy and society. Main representations are: Widespread liabilities, heavy burden; Complex composing, bad clarity; The caliber is different, it is hard to statistics; discharging is difficult, endangering the reputation; The management is losing control, the risk is increasing, and so on. The direct causes of the large scale local government liabilities in our country are mainly the historically accumulated owe, administration cost control, governmental invest impulsion, the lack of useable financial ability and so on. However, system disfigurements in the dispartment tax system in finance system, the transfering payment system, project financing matching, liabilities management supervision, and the assess of cadre's achievements etc, are also important reason in forming local government liabilities.This text purposes to explore the target, countermeasure and method of risk keeping in the management of local government liabilities, by researching and analyzing the universal and important reasons in forming local government liabilities in our country. The target of local government liabilities management should not be clearing up the government liabilities, but should be how to realize the fine circulate of government liabilities, make it better service the function of local government. Observing the current local government liabilities' circumstance, the according way of thinking should be "unify management, orchestration programming, follow the sequence and advance gradually, distributing implement". One is to distinguish the government layer class of the dissimilarities such as province, city, county and country etc., concrete analysis on the forming causes of every variety of local government liabilities, and adopt pertinence measure, to dissolve historical accumulation liabilities by grade and classification; Two is by unifying liabilities' statistics caliber, practicing to put under centralized and criterion management by specialized department, establishing the government's repay liabilities fund, practicing the liabilities information disclosure report system etc., to establish norm management and compensate mechanism of government liabilities; Three is to give the province level governments and the economy more developed city level governments partly raising loan power within measure, under the condition that bond scale, term, deliver etc. is in the limit and has been put on records of superior government, to allow local governments issue parts of municipal services income bond; Four is according to everyplace of actual circumstance, using reference of common indexes which scales the national debt risks, such as debt ratio, repay debt ratio, liabilities rate, overdue liabilities ratio etc., to set up liabilities risk evaluation index system of single absolute index, multi relative indexes or integrated risk model etc., to establish guarding against and early warning mechanism of local government liabilities risks. From farsighted view, we should also facilitate fine running of local government debt management by measures such as carving up affair power in reason, increasing finance resource of base layer, deepening the reform of paying out, criterion government achievement assessing etc. Frondose thoughts are: One is according to the benefit area and administrative levels of public products, carve up public service affair power of central government and local governments in reason, and make it perspicuity in local finance paying out range; Two is to reform and consummate the active finance system of dispartment tax system, incorporating and normalizing and increasing universal transfer payment, enlarging taxation management purview of local governments within measure, to place local taxation organizations under the management of all levels governments; Three is extend finance and economics management purview of county level, based on the actual instance of every province, to implement the finance management system as "County supervised directly by Province" in feasible condition regions; Four is according to the calling for establishing the public finance system, deeply advance the reform of financial payment management, to improve the use benefit of financial capital; Five is to deepen the changing of government function and the reform of organ, set up corresponding cadre assessing mechanism, bring the administration cost control and liability management level into assess content of achievement in their post.