中文摘要：

本文基于债务治理理论视角,研究政府绩效对地方政府融资平台债务规模的影响。采用固定效应模型多元回归方法,对中国31个省级地方政府连续3年数据构成的非平衡面板数据进行实证检验。研究结果表明：地方政府绩效水平对地方政府融资平台债务规模存在显著的负向影响;按照省级区域划分,东、中部地区省级地方政府绩效水平对融资平台债务规模稳定性显著负相关,但是西部地区政府绩效水平与地方政府融资平台债务规模显著正相关。从维持地方政府债务稳定性和改善政府绩效水平的微观实现机制来看,政府财务信息披露有助于改善政府绩效水平,并且政府财务信息透明度越高,政府效率水平越高。本文最后提出构建地方政府债务治理长效机制和科学、完善的政府绩效评价体系的政策建议。

英文摘要：

This paper analyzes the influence of the governance efficiency on local government financing platform debt based on theory of debt governance.To examine the hypotheses,the paper carries out an empirical research by using an unbalanced panel data composed of continuous three years data of 31 chinese provinces with fixed effect model multiple regression.The results show that government efficiency has a negative impact on local government financing platform debt.According to the provincial areas,government efficiency in the east province and central province has a negative impact on local government financing platform debt,but in west province,government efficiency has positive impact on local government financing platform debt.From the view of implementation mechanisms to maintain stability of local government debt and improve the governance efficiency,The disclosure of governmental financial information helps to set up the governmental performance evaluation system,and the higher transparency of governmental financial information is,the higher governmental performance level would be.Therefore,the policy suggestion is that the performance evaluation oriented government accounting system and long-term local governmental debt governance system should be set up.