【摘要】 地方政府债务信息披露是防控地方政府债务风险的重要举措，我国近年来出台了一系列有关政府债务信息披露的制度，然而，这些制度的执行效果如何?哪些因素能提升地方政府债务信息披露的质量?这都是亟待研究的问题。首先，根据已有的信息披露质量评价理论，紧密结合我国的制度背景，构建了评价我国地方政府债务信息披露质量的指标体系；其次，对各地方政府2015-2021年披露的债务信息质量进行了全面评价；最后，分析了影响我国地方政府债务信息披露质量的因素。研究发现：我国地方政府的债务信息披露质量近年来呈逐年上升趋势，但各地方政府的债务信息披露质量存在差异，其影响因素包括监管强度、媒体关注度以及政务信息化水平等。更多还原

【Abstract】 Debt information disclosure is one of the most important measures to alleviate the debt risks of local governments. The Chinese Government has, therefore in recent years, issued a series of regulations to improve the quality of government debt information disclosure in this country. However, the effects of these regulations still call for a close examination, and so do the influencing factors in improving the quality of such disclosure. This paper first designs an assessment framework for the quality of local government debt information disclosure, based on the literature in the field as well as the reality and the institutions in our country. Followed then is a description of the quality of the debt information disclosure on the part of the local governments in China from 2015 to 2021. The study concludes by analyzing the factors that affect the quality of debt information disclosure. The research finds that there has been a rise in the quality of local government debt information disclosure in China, although the degree of such quality varies with different local governments across the country. Also reported are the influencing factors, which include supervision, media focus as well as the informatization level of the local governments.更多还原