论融资平台公司债务的行政法律责任

发布时间：2018-05-06 11:46

本文选题：融资平台公司 + 债务　；参考：《华东政法大学》2015年硕士论文

【摘要】：融资平台公司债务责任责任归属众说纷纭,根据官方目前的统计,融资平台公司债务被区别对待,部分属于政府债务,政府对其负有责任,部分不属于政府债务。这样的分类存在极大的隐患,不利于实现融资平台公司债务“由乱到治”的过程。地方政府在表示愿意承担一部分融资平台公司债务的同时用种种手段逃避了本身应该由其承担责任的债务,这不是一个责任政府应有的作为。明确融资平台公司债务的责任属性,督促政府承担起责任,是解决地方债危机的必经途径,也是建设一个法治政府的应有之意。笔者经研究认为,融资平台公司债务应当由政府承担行政法律责任。融资平台公司举债融资的实质是政府进行给付行政。哪里有行政,哪里就应该有行政法律责任。行政法律责任不能只停留在干预行政的阶段,而应该跟上给付行政发展的脚步。只要符合“行政主体-行政职责-不当或违法”的三要件,政府就应对其行政承担行政法律责任。在给付行政中也不例外。笔者通过实证研究分析,发现融资平台公司在举债融资的具体过程可以演绎为政府融资实现其给付行政目的的过程,并且政府在这整个过程中扮演的角色符合“行政主体-行政职责-不当或违法”这三个要件,所以,政府要对融资平台公司债务承担行政法律责任。在这一论述过程中,笔者选取了东南沿海C市建投公司的举债融资为研究对象,以此为论据,详细解析了其通过发行债券方式募集的X亿元所用于的保障房建设、拆迁、商品房建设、道路建设改造、城市CBD建设、“滨水廊道”建设等项目的给付行政本质。同时论述了C市市政府是该公司的实际控制人,并且这种融资方式是违法的。在理论上确定了政府对融资平台公司债务都应负责后,接下来就是要解决政府如何具体承担责任的问题。政府应该首先承诺对所有融资平台公司债务负责,而不是用区别对待的方式逃避责任。在这个基础上,政府可以同过PPP项目和用地方政府债券置换融资平台公司债务来承担其责任。
[Abstract]:According to the official statistics, the debt of the financing platform is treated differently, part belongs to the government debt, the government is responsible for it, and the part does not belong to the government debt. Such classification has great hidden dangers, which is not conducive to the realization of financing platform corporate debt "from chaos to governance" process. Local governments are willing to assume part of the financing platform corporate debt while using various means to avoid their own liabilities, this is not a responsible government should do. It is the necessary way to solve the local debt crisis and to build a government under the rule of law to make clear the responsibility attribute of the financing platform company debt and urge the government to bear the responsibility. The author thinks that the government should bear the administrative legal responsibility for the debt of the financing platform. The essence of financing platform company's debt financing is that the government carries on the administration of payment. Where there is administration, there should be administrative legal responsibility. Administrative legal liability should not only stay at the stage of administrative intervention, but also keep up with the pace of administrative development. As long as it meets the three elements of "administrative subject-administrative responsibility-improper or illegal", the government should assume administrative legal responsibility. There is no exception in the administration of payment. Through empirical research and analysis, the author finds that the concrete process of financing platform companies can be interpreted as the process of government financing to achieve its administrative purpose of payment. And the role of the government in the whole process is in line with the three elements of "administrative subject-administrative responsibility-improper or illegal". Therefore, the government should bear the administrative legal responsibility for the debt of the financing platform company. In the course of this discussion, the author chooses the borrowing financing of C City Construction and Investment Corporation in the southeast coast as the research object, taking this as the argument, analyzes in detail the indemnificatory apartment construction and demolition of the X billion yuan raised by the way of issuing bonds. Commercial housing construction, road construction, urban CBD construction, "waterfront corridor" construction of the administrative nature of the project. At the same time, the city government of C city is the actual controller of the company, and this financing is illegal. After theoretically determining that the government is responsible for the debt of the financing vehicle, the next step is to solve the problem of how the government should be held accountable. The government should first commit itself to taking responsibility for the corporate debt of all financing vehicles, rather than shirking it in a differentiated manner. On that basis, the government can shoulder its responsibilities with PPP and local government bonds in exchange for corporate debt.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.28

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