防范县级政府性债务风险的对策建议

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河北省丰宁满族自治县是国家扶贫工作重点县,政府性债务余额最高时(2010年末)达9.2亿元,而当年县级地方一般预算收入仅有2.5亿元。虽然经过近两年的努力控制与化解,2012年末,政府性债务余额减少到6.5亿元,但在政府性债务管理中仍存在着一些不容忽视的问题:政府性债务规模仍然过大,风险日益显现;政府性债务的审批、举借、偿还制度不健全,缺乏刚性的法律法规约束;政府性债务的管理使用不规范,资金挪用与监管乏力问题比较严重。县级政府为加快城乡基础设施建设,提高公共服务供给水平,推动经济社会协调发展,在自有财力不足的情况下,通过融资举债实施一些重要而急迫 Fengning Manchu Autonomous County of Hebei Province is a key county in the national poverty alleviation work. With the highest government debt (at the end of 2010), it reached 920 million yuan, while the general budgetary revenue at the county level was only 250 million yuan. Although after nearly two years of hard control and resolution, the government debt balance was reduced to 650 million yuan by the end of 2012. However, there are still some problems that can not be ignored in government debt management: the scale of government debt is still too large and the risks are increasing The system of examination, approval, lending and repayment of government debt is not perfect and lacks the rigid laws and regulations; the administration and use of government debt are not standardized and the problems of lack of funds appropriation and supervision are more serious. In order to speed up infrastructure construction in urban and rural areas, improve the supply of public services and promote the coordinated development of economy and society, the county-level government, in its own financial difficulties, implemented some important and urgent
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