财政竞争视角下的地方政府债务研究
A Study on Local Government Debts Based on Government Competition

基于财政竞争视角，从理论与实证两方面分析同级政府之间的财政竞争行为对地方政府债务规模的影响。研究结果表明：为了吸引资源要素流入，促进本地区经济增长，地方政府在制定相应政策时，往往会考虑其他地区政府的策略选择，利用财政手段展开竞争，从而导致债务规模膨胀。基于此，应从完善现行政绩评估机制、合理界定各级政府间事权与支出责任、加强地方政府责任意识、建立健全债务风险预警等方面着手努力。
From the perspective of financial competition，the paper analyzed the impact of fiscal competition on the scale of local government debt from theory and empirical aspects. The results show that in order to attract resources and promote economic growth，local government often considers the strategy made by other governments，through fiscal policy to compete，which cause the expansion of government debts. On this basis，the paper put forward relevant policy recommendations from the improvement of the current performance assessment mechanism，divided administrative powers and expenditure responsibilities between the various levels of government reasonably，strengthened the sense of responsibility of local government，established a risk pre warning mechanism.