市場深化下政府投融資體制的治道變革

Governance Reform of the Government Investment and Financing System under Deepening Marketization

伴隨著經濟體制和財政管理體制改革，我國政府投融資體制經歷了政府和企業融資分離，中央和地方政府投融資劃分以及財第融資向平台投融資變遷的演化歷程。但從公共財政、財政分權和法治政府三個維度進行審視，可以發現政府投融資體制仍然存在諸多問題。在市場深化的背景下，政府投融資體制有必要從推進政府投融資立法、界定政府投資範圍、拓展政府融資渠道以及規範地方政府融資平台等方面進行治道變革。In the process of economic reform and fiscal administrative reform, enterprise investment and fi-nancing system is separated from government, government investment and financing system is divided between central government and local government, and government financing mechanism is changed from fiscal to in-vestment and financing platforms. Reviewing the government investment and financing system from the perspec-live of public finance, fiscal decentralization and government under law. there are still some problems. In the background of deepening marketization. it is necessary to reform the government investment and financing sys-tem by improving legislations of government investment and financing. defining scopes of government invest-ment, expanding channels of government financing. and goerning local government financing platforms.