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地方融资平台债务是一种地方政府性债务,基于预算软约束机制传导到地方财政。融资平台风险主要表现为财政金融直接风险、宏观经济负面效应,以及制度建设负面效应。对我国融资平台的风险防控提出了规范性建议、化解性建议和改革性建议:从制定法律、修改法律、组建机构、设置体系、公开信息、规范行为等方面对融资平台予以规范;从允许破产底线,发行转期债缓解,以资抵债直面和创新融资方式变通等方面予以化解;从财税体制、干部考核体制、适度地方举债权、权责发生制的财务制度等方面予以改革。
The local financing platform debt is a kind of local government debt, which is transmitted to the local finance based on the soft budget constraint mechanism. The financing platform risks mainly include the direct financial risks, the negative effects of the macroeconomy and the negative effects of the system construction. Put forward normative suggestions, defusing suggestions and reform suggestions on the risk prevention and control of China’s financing platform: regulating the financing platform from the aspects of making laws, revising laws, setting up institutions, setting up systems, disclosing information and regulating behaviors; The bankruptcy bottom line, the issuance of bond issuance and debt relief, the debt repayments with direct financing innovation and other aspects of adaptation to be resolved; from the tax system, the cadre examination system, appropriate local creditor rights, accrual basis of the financial system to be reform.