【摘要】 简述了中国财政运行存在的问题 :财政基础薄弱 ,财政赤字持续扩大 ,国债迅速增加。提出一个政府债务极限的简单模型 ,定义了政府财政风险极限系数 ,给出影响极限系数的诸因素 ,并参照 OECD各国政府债务状况及其相应财政政策 ,进一步分析了中国政府的财政风险。在此基础上 ,提出了财政改革理论方面的建议 :优化国债结构 ,建立政府债务预警系统 ,实行政府债务全方位、动态化的监测与管理更多还原

【Abstract】 WT5”BZ]The paper reports a study on China governmental debt in the following ways:1)analyzing the fiscal drawbacks,such as the weak fiscal basic,the increased fiscal deficit and governmental debt.2)presenting a simple governmental debt limit model,the definition of governmental fiscal risk limit coefficient,and the factors influencing the limit coefficient.3)proposing the theoretical recommendations on fiscal reformation:revising the structure of governmental debt,establishing the prediction system of governmental debt,and managing and monitoring the governmental debt dynamically and totally. [WT5”HZ]更多还原