美国《2008年紧急经济稳定法》研究

发布时间：2018-05-29 14:58

本文选题：金融危机 + 问题资产救助计划　；参考：《华中科技大学》2010年硕士论文

【摘要】：始于2007年的次贷危机,在人们最初的漠视中演变为百年不遇的金融危机,并将世界经济带入了全面衰退的境地。这次危机的影响已经远远超出了华尔街的范围,对整个人类社会的每个角落都有着深刻的影响,让几乎所有的人都感受到贸易和金融全球化的挑战。本文以美国《2008年紧急经济稳定法》为基础,论述金融危机的应对措施,并以财政法学的角度分析中国未来的制度建设与完善。首先,论述《2008年紧急经济稳定法》的产生背景,即2007年的次贷危机,金融市场动荡进一步恶化,美国政府作出决策紧急救助金融市场,增加市场流动性,即TARP(troubled asset relief program),10月3日,在经历了一波三折之后,美国总统小布什如愿地签署了经国会参众两院表决通过的2008年《紧急经济稳定法案》( Emergency Economic stabilization Act of 2008)。其次,叙述该法的主要内容,其中包括紧急资产救助计划、纳税人利益保护、资产应用监督措施和有关暂停金融资产按市值计价会计准则的规定等。然后,是对《2008年紧急经济稳定法》的主要特点的总结和对该法的评价,评价从两个方面进行,包括积极方面和消极方面。最后一部分,也是本文最重要的一部分,即该法给予我们的启示,这一部分主要从对《2008年紧急经济稳定法》的财税相关政策的研究入手,阐述财政手段的完善,包括财政预算、财政收入、财政支出和财政责任四个方面,并以此探讨中国现代财政体系的缺点和不足,作出有益的探究。
[Abstract]:The subprime mortgage crisis, which began in 2007, turned into a financial crisis in a century and brought the world economy into a full-scale recession. The impact of the crisis has gone far beyond Wall Street and has had a profound impact on every corner of human society, leaving almost everyone feeling the challenge of global trade and finance. Based on the United States Emergency Economic Stability Act of 2008, this paper discusses the measures to deal with the financial crisis, and analyzes the future system construction and perfection of China from the perspective of fiscal law. First of all, it discusses the background of the Emergency Economic Stability Act of 2008, that is, the subprime mortgage crisis in 2007, and the further deterioration of the financial market turmoil. The US government made a decision to urgently rescue the financial market and increase market liquidity, that is, the TARP(troubled asset relief Program, on October 3. After a series of twists and turns, President Bush Jr. signed the 2008 Emergency Economic Stability Act (Emergency Economic stabilization Act of 2008), which was passed by both houses of Congress. Secondly, it describes the main contents of the law, including the Emergency Asset Relief Program, the protection of the interests of taxpayers, the application of assets supervision measures and the provisions on suspending the valuation of financial assets according to market value accounting standards, etc. Then, the main features of the Emergency Economic Stability Act of 2008 and the evaluation of the Law are summarized. The evaluation is carried out from two aspects, including positive and negative aspects. The last part, which is also the most important part of this paper, is the enlightenment given by this law. This part mainly starts with the research on the fiscal and tax-related policies of the Emergency Economic Stability Law of 2008, and expounds the perfection of fiscal means, including the budget. This paper discusses the shortcomings and shortcomings of China's modern financial system and makes a useful probe into the four aspects of fiscal revenue, fiscal expenditure and fiscal responsibility.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D971.2;DD912.29

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