【摘要】 拉美国家应对债务危机的财政措施是:削减政府投资和社会支出;实行“财政分权”的财政体制改革;注重短期内的财政收支调整等。拉美国家债务危机的财政因素有:“顺周期性”的财政政策;外债管理存在缺陷;公共部门积累了大量隐性债务和或有债务;税收比重较低;财政支出刚性较大,等等。可借鉴的经验:建立稳固、强大的国家财政;切实管好政府债务特别是主权外债;加强财政支出管理和结构调整,提高财政资金效益等。更多还原

【Abstract】 The financial measures for the debt crisis in Latin America were as follows: whittle government investments and social expenditures,carry out fiscal reforms of the division rights in fiscal,pay attention to the short-term adjustment of financial revenue and expenditure,and so on.The fiscal causes of the debt crisis in Latin America appeared as procyclical fiscal policy,the deficiency in management of the foreign debts,hidden and contingent liability in public sectors,the low portions of the tax revenue in the government revenue,public expenditure rigidity,etc.The experience for references to our country are building up sound and mighty public finance,supervising effectively the public debts,especially the foreign debts related to the sovereignty,strengthening the management and adjustment of the financial expenditure,increasing the benefits of financial funds,etc.更多还原