政府破产与财政重建：日本夕张市的个案研究

发布时间：2018-03-06 16:04

本文选题：政府破产　切入点：财政重建　出处：《吉林大学》2009年硕士论文　论文类型：学位论文

【摘要】： 本文选取了一个地方政府破产的典型案例,即北海道夕张市地方政府破产作为个案。以实证分析的方法,研究政府破产与财政重建问题。详细介绍了夕张市的城市概况,探讨了夕张市的破产的原因,财政重建的措施等问题。并从中得出对我国的启示。全文共分五个部分: 第一部分,对政府破产与财政重建的理论与实践的综述,阐释了政府破产的定义。指出了政府破产职能不破产的要点,并对政府破产的影响加以具体的说明。说明了财政重建的定义,介绍了日本与财政重建及财政重建团体关系密切的地方财政重建特别措施法。第二部分,对北海道夕张市的案例分析研究,介绍了夕张市概况、政府架构、财政制度等背景知识。第三部分,对夕张市政府破产的过程和原因进行了阐释。第四部分,对夕张市财政重建的分析,主要概述了夕张市政府财政重建的具体举措,描述了减少政府收入、控制政府支出引起的公共服务缩减的问题,以及中央政府和地方政府的援助以及民间的支持情况。第五部分,重点阐述对中国的启示。结合夕张市的案例总结出一些对中国的启示。
[Abstract]:This paper selects a typical case of local government bankruptcy, that is, Hokkaido Xizhang City bankruptcy, as a case. By using the method of empirical analysis, the paper studies the problems of government bankruptcy and financial reconstruction, and introduces the urban situation of Xizhang City in detail. This paper probes into the causes of bankruptcy and the measures of fiscal reconstruction in Xianzhang City, and draws some enlightenment to our country. The full text is divided into five parts:. In the first part, the author summarizes the theory and practice of government bankruptcy and financial reconstruction, explains the definition of government bankruptcy, and points out the key points of government bankruptcy function. The definition of fiscal reconstruction and the special measures law of local fiscal reconstruction which are closely related with fiscal reconstruction and fiscal reconstruction groups in Japan are introduced. The second part, the case study of Xizhang City in Hokkaido, introduces the background knowledge of Xizhang City, such as government structure, financial system and so on. The third part explains the process and causes of the bankruptcy of Xianzhang Municipal Government. In the 4th part, the author analyzes the fiscal reconstruction of Xizhang city, mainly summarizes the concrete measures of fiscal reconstruction, describes the problems of reducing government revenue and controlling the reduction of public services caused by government expenditure. As well as the central and local government assistance and private support. Part 5th, focusing on the enlightenment to China. Combined with the case of Xi Zhang City to sum up some enlightenment to China.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：DD912.29;D931.3

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