完善地方政府性债务监管的预算法路径研究

发布时间：2018-01-14 09:25

本文关键词：完善地方政府性债务监管的预算法路径研究　出处：《西南政法大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着我国工业化、城镇化进程的加快,地方政府的承担的支出责任不断膨胀,但地方政府的财权有限,我国财政转移支付仍不完善,就造成了地方政府不得不举债为本地区提供基本的公共产品和公共服务,进行基础设施的大规模建设,地方政府性债务由此产生。但地方政府当局过度举债,使地方政府性债务过于膨胀,便会带来财政风险,继而引发金融风险和社会风险等。对地方政府性债务进行合理有效地监管,发挥其对我国经济、社会的推动作用,控制其带来和引发的各种风险,保持地方政府性债务的可持续性是我国目前和将来都须重视的课题,任重而道远。在维持现有的政治体制下,因为法律强制性、稳定性、规范性的特点,所以以立法形式规范地方政府性债务监管,控制地方政府性债务风险是最有效的,也应该是最重要的手段,法律应该为目前地方政府性债务监管做出最基本的规定和规范。我国对地方政府性债务监管作出的相关法律法规,是以《中华人民共和国预算法》(以下简称《预算法》)为基础的,它对地方政府收支行为具有原则性、导向性的作用。因此《预算法》应为监管地方政府性债务的相关问题奠定基本的原则和基调。2014年新修订的《预算法》关于对地方政府性债务的监管问题已作出重大修改,表达出对地方政府性债务建立事前监管、事中监管的努力方向和修改意图,在此基础上,对于地方政府性债务在《预算法》下的监管框架仍缺少事后监管相关规定。另外,在整体的监管框架下,几个具体的方面仍值得商榷和完善。具体来说,本文从以下四个方面对地方政府性债务监管进行论述:第一部分对我国地方政府性债务成因及演进机理进行充分地分析。只有深入探究地方政府性债务目前的界定、分类才能从形式上认识本文需要完善的对象;只有从地方政府性债务的成因、扩张机理角度深入分析,才能从本质上探明地方政府性债务的产生及变动机理,并以此为基础分析地方政府性债务的效应。第二部分分析在预算法视野下监管地方政府性债务的困境。对于该问题的分析,首先初步了解地方政府性债务在我国存在的现状,其次在此现状下对其监管中存在何种困境和问题做出事实上的分析,最后在仍存在对我国地方政府性债务难以合理、有效监管的现实状况下,从《预算法》角度作出原因探析。该原因具体表现为《预算法》本身存在四个方面的问题,即中央和地方政府财权及事权划分问题、地方政府债券发行的法律禁止与逐步放开之争的困境、《预算法》中关于财政转移支付制度规定的缺陷以及在《预算法》中关于地方政府债务违约时的事后监管制度的缺失。第三部分对美、日地方政府性债务监管的预算法律制度进行分析和借鉴。在美国、日本关于地方政府性债务监管的法律发展过程中,为我们提供了很多经验,这些经验一方面可以为我国解决目前存在的问题展示行之有效的解决思路和解决方法,另一方面也可以从美国、日本以往和现在,面临的关于地方政府性债务监管的法律困境中吸取教训。第四部分提出完善地方政府性债务监管的预算法路径建议。针对预算法视野下监管地方政府性债务存在的问题,提出了相应的完善建议。包括在《预算法》中科学合理划分中央与地方政府的事权和财权;《预算法》层面上扩大地方政府发行债券的自主权;建立、完善地方政府债券的信用评级机制;《预算法》层面上完善财政转移支付制度为财政转移支付制度提供有效、全面的原则性指引;在《预算法》中明确存量债务处理规定——以地方债务置换为方式;最后在《预算法》中补充对地方政府性债务事后监管的相关规定,逐渐建立地方政府破产与财政重组机制。
[Abstract]:As China's industrialization, urbanization, local governments bear the responsibility of expanding expenditure, but the local government finance Co., China's financial transfer payment is still not perfect, cause the local government had to borrow money for the region to provide basic public goods and public services, large-scale infrastructure construction, local the resulting government debt. But the local government authorities to make excessive debt, local government debt over expansion, it will bring financial risks, sparking the financial risk and social risk. Reasonable and effective supervision of local government debt, the economy of our country, social role, and various kinds of risks control bring and cause, maintain the sustainability of local government debt is our country at present and in the future must attach importance to the subject, go15. In maintaining the existing political system, because For law enforcement, stability, standard features, so in the form of legislation to regulate local government debt supervision and control of local government debt risk is the most effective, it should be the most important means of law should present local government debt supervision stipulates the basic norms and the relevant laws and regulations of China. Make the supervision of local government debt, is in "People's Republic of China budget law" (hereinafter referred to as the "budget law") as the foundation, it has the principle of local government expenditure behavior, guiding role. Therefore "budget law > problems for the supervision of local government debt of the basic principles and tone.2014 in the newly revised budget law > < on supervision of local government debt has made great changes, expression of established ex ante regulation of local government debt, the direction things in regulation and repair Change the intention, on this basis, the local government debt in the "budget law > the regulatory framework is still a lack of supervision regulations. In addition, in the overall regulatory framework, specific aspects are still debatable and perfect. Specifically, the local government debt supervision from the following four aspects the first part: the analysis on the causes of local government debt in China and the evolution mechanism. Only probing into the local government debt is defined, in order to understand the need to improve the classification of objects from the form; only from the causes of local government debt, the expansion mechanism analysis, and the mechanism of change to the nature of study on local government debt, and on the basis of the effect of local government debt. The second part is the analysis of the local government in the view of the budget law under regulatory debt difficulties Exit. For the analysis of the problems, firstly, a preliminary understanding of local government debt in the current situation of our country exists, to make analysis of the facts on what are the difficulties and problems in its supervision on this situation, the remains of local government debt in China is reasonable, realistic situation under effective supervision, make cause analysis from the point of view. The budget law > < < reasons for specific performance budget law itself has four aspects, namely, the central and local government property rights and the division of powers, law prohibits local government bond issuance and the gradual liberalization of the dispute "dilemma, lack on financial transfer payment regulations and defects < > in the budget law on local government debt default after the supervision system of budget law >. The third part of the United States, analysis and drawing on local government debt budget supervision legal system in the United States. In Japan, on local government debt supervision laws in the process of development, provides us with a lot of experience, these experiences one can for our country to solve the present problems and solutions show effective solutions, on the other hand can also be from the United States, the past and present, learn about local government the debt supervision legal difficulties. The fourth part puts forward the budget law suggestion for local government debt supervision. According to the existing local government under the supervision of the budget law in view of debt problems, and put forward the corresponding improvement suggestions. "Included in the budget law > in scientific and reasonable division of the central and local government powers and financial authority; < > on the level of budget law to expand the autonomy of local governments to issue bonds; establish and improve local government bond credit rating mechanism; improve the level of the budget law > < fiscal transfer Pay system for fiscal transfer payment system to provide effective guidance, the principle of comprehensive; clear the stock of debt in the "budget law > provisions in local debt for replacement; finally add the relevant provisions of the local government debt supervision in the" budget law ", gradually establish local government bankruptcy and financial restructuring mechanism.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.21

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