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随着地方经济的发展,地方政府的资金来源也越来越受到人们的关注,随之产生的地方政府债务也渐渐走入公众视线,不仅是显性债务,隐性债务也在众多研究者中受到广泛关注。针对地方政府债务形成的原因与所产生的风险及其防范,本文结合山西省J市实际情况,在其主导产业为煤炭企业的前提下,分析J市存在的问题及原因,立足完善煤炭企业相关税收及资源整合,探索于J市更加有针对性的地方债务风险防范方法。
With the development of local economy, the sources of funding for local governments are also receiving more and more attention. As a result, local government debts are gradually coming into public view. Not only explicit debt but also hidden debts are among many researchers Widespread concern. According to the actual situation of J City in Shanxi Province and under the premise of its leading industry being coal enterprise, this paper analyzes the problems and causes in J City and bases on the perfection of coal enterprises Taxation and resource integration to explore a more targeted approach to local debt risk prevention in J City.