论日本地方公债偿还法律制度的中国借鉴

发布时间：2018-02-23 04:58

本文关键词： 地方公债日本地方债偿还制度偿债基金　出处：《北京外国语大学》2017年硕士论文　论文类型：学位论文

【摘要】：2015年《中华人民共和国预算法》修正案的生效,使我国地方政府可以发行地方公债合法举债,但我国地方公债处在发展初期,法律制度尚未建立健全,大量发行地方公债引发社会对政府偿债能力的担忧。而日本地方债发展较早、法律制度较完备,建立了地方公债计划和偿债基金制度等偿还机制。虽然日本地方公债有其自身的问题,但经过市场化改革和设立地方公债计划等,日本地方公债开始了良性发展的趋势。因此,论文目的是通过中日地方公债发行机制、机构设置、偿还制度的对比,以借鉴日本地方债改革发展经验,为我国地方公债偿还法律制度建立完善提供参考。本文在通过日本地方公债偿还制度的检索、翻译后与我国的法律规定进行对比分析,说明两国制度差异以及为我国偿还制度提出改进意见等方面有一定成果。文章的创新之处在于从地方公债偿还的法律制度视角出发,对比分析了中日两国偿还制度的异同,指出了两国在地方公债发展中各自的不足,以日本的不足为教训,吸取其偿债基金管理制度的成功经验,对我国地方公债偿还制度建立完善等提出笔者的建议。文章第一部分阐述了地方公债相关概念、主要特征和基础理论,并引出地方公债偿还制度相关内容,为地方公债偿还法律制度全文展开做好理论铺垫。第二和第三部分,分别概述了日本地方公债的现状和运行机制为读者展现了日本地方公债管理机构的组成、地方公债的规模现状、日本地方公债发行和偿还的核心机制,在此基础上阐述了日本地方公债偿还法律制度包括偿债主体、偿还方式、资金来源和偿债基金制度等相关法律规定并指出日本地方公债偿还制度存在的不足。第四部分,介绍了新中国成立后地方公债发展和规模现状并通过数据统计说明了我国地方政府在偿还公债方面所面临的压力,以此为基础对我国在地方公债偿还制度规定的内容进行了梳理,并提出了我国地方公债偿还制度中存在的主要问题。第五部分,对比分析中日两国地方公债偿还制度的偿债主体、偿债方式、偿债资金来源和偿债基金制度的不同后,为建立完善我国地方公债偿还制度提出地方政府应建立以偿债基金为核心的偿还法律制度,组建地方公债专门管理机构,完善转移支付制度扩充偿债基金来源,并加强地方公债偿还监管和责任追究等方面的参考意见。结语概括了日本地方债偿还依赖中央财政等方面的不足,总结了日本偿债计划及偿债基金管理的成功经验,并建议我国地方政府加快探索实践,建立法律制度规范地方公债的偿还,并期待地方公债能积极发挥财政职能促进社会经济发展。
[Abstract]:In 2015, the amendment of the Budget Law of the people's Republic of China came into effect, which made it possible for the local government to issue local bonds and raise debts legally. However, the local public debt of our country is in the early stage of development, and the legal system has not yet been established and perfected. The massive issuance of local bonds has raised concerns about the ability of the government to pay its debts. Japan's local debt developed earlier and its legal system was relatively complete. Although Japan's local public debt has its own problems, but through the marketization reform and the establishment of the local public debt plan, the Japanese local public debt has begun to develop healthily. The purpose of this paper is to draw lessons from the experiences of the reform and development of local bonds in Japan through the comparison of the issuing mechanism, institutional setting and repayment system of local bonds between China and Japan. Through the retrieval and translation of the Japanese local public debt repayment system, this paper makes a comparative analysis with the legal provisions of our country, and provides a reference for the establishment and perfection of the local public debt repayment legal system in China. This paper illustrates the differences between the two countries' systems and puts forward some suggestions for the improvement of the repayment system of our country. The innovation of this paper lies in the comparative analysis of the similarities and differences of the repayment systems between China and Japan from the perspective of the legal system of the repayment of local public debt. Pointing out the respective shortcomings of the two countries in the development of local public debt, taking Japan's shortcomings as a lesson and drawing on the successful experience of their debt service fund management system, In the first part of this paper, the related concepts, main characteristics and basic theories of the local public debt repayment system are expounded, and the relevant contents of the local bond repayment system are elicited. The second and third parts, respectively, summarize the present situation and operation mechanism of Japanese local public debt, and show the composition of Japanese local public debt management organization for readers. On the basis of the present situation of the scale of local public debt and the core mechanism of issuing and repaying Japanese local public debt, the legal system of Japanese local bond repayment includes the main body of repayment and the way of repayment. Sources of funds and debt service fund system and other relevant legal provisions and points out the shortcomings of the Japanese local public debt repayment system. Part 4th, This paper introduces the present situation of the development and scale of local public debt after the founding of the people's Republic of China, and explains the pressure that the local government is facing in paying back the public debt through statistics. On this basis, the content of the local bond repayment system in China is sorted out, and the main problems in the local bond repayment system in China are put forward. Part 5th, After comparative analysis of the repayment system of local public debt between China and Japan, the main body of debt service, the way of repayment, the source of debt repayment fund and the system of repayment fund are different. In order to establish and perfect the repayment system of local public debt in our country, the local government should establish the repayment law system with debt service fund as the core, set up the special management organization of local public debt, and perfect the transfer payment system to expand the source of debt service fund. Finally, the conclusion summarizes the shortcomings of Japan's local debt repayment dependence on the central finance, and summarizes the successful experiences of Japan's debt repayment plan and debt repayment fund management. It is suggested that our local government should speed up the exploration and practice, establish a legal system to regulate the repayment of local public debt, and expect that local public debt can play an active role in promoting social and economic development.
【学位授予单位】：北京外国语大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D731.3;DD912.29

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