新预算法下深圳市地方政府债务的规制实效探究

发布时间：2018-06-04 01:06

  本文选题：新预算法 + 地方政府债务　； 参考：《南京大学》2017年硕士论文

【摘要】：1994年分税制确立以后,中央、地方的税收收入权力与财政支出责任不相匹配。地方政府为追求经济发展利益以各种形式举债支持本地经济发展且举债缺乏有效监管。地方政府债务问题因此在一定程度上成为制约我国实现可持续性发展的重要因素之一。党的十八大以来,规制地方政府债务问题提上了重要日程,各界学者进行了大量的研究。在经济法领域,自2015年1月1日起施行的新预算法加强了对地方性政府债务的规制。国内大部分经济法学者多从新预算法本身的制度特点剖析建议,或从新预算法对政府债券发行的创新性进行分析,少有从法律运行、实施的角度跟踪研究新预算法对地方政府财政预算的影响及地方政府债务规制的实效。新预算法实施以后,深圳市近三年实现了政府债务逐年下降。截至2016年末,在北京、上海、广州、深圳四个一线城市公布的数据中,深圳市地方政府债务余额占一般公共预算收入比值最小,为4.14%。本文将以深圳市为例,评估了新预算法各项新制度实施的效果,并联系地方实际工作经验,针对在新预算法约束下的地方政府债务的监管机制以及地方政府债务问题的规制提出有益的法制建议:一是以加强人大审查监督为切入点实现财政预算的公开透明;二是加快出台配套实施细则,加强新预算法各项制度可操作性;三是提升新预算法执行队伍素质,适应新预算法实施要求:四是在新预算法中增加对财政预算工作的综合评价规定,减少地方政府债务发生的动机要素。
[Abstract]:After the establishment of the tax distribution system in 1994, the central and local tax revenue power and fiscal expenditure responsibility did not match. In order to pursue the benefit of economic development, the local government uses various forms of debt to support the development of local economy and lacks effective supervision. Therefore, the local government debt problem has become one of the important factors restricting the sustainable development of our country to some extent. Since the 18th National Congress of the Party, the regulation of local government debt has been put on the important agenda, and scholars from all walks of life have carried out a lot of research. In the field of economic law, the new Budget Law, which came into effect on January 1, 2015, has strengthened the regulation of local government debt. Most of the domestic economic law scholars analyze the characteristics of the new budget law itself, or analyze the innovation of the government bond issuance from the new budget law. The impact of the new budget law on the local government budget and the effectiveness of the local government debt regulation are studied from the perspective of implementation. After the implementation of the new budget law, Shenzhen has realized a decline in government debt in the past three years. By the end of 2016, among the four first-tier cities in Beijing, Shanghai, Guangzhou and Shenzhen, the balance of local government debt in Shenzhen was the smallest as a percentage of general public budget revenue, at 4.14. This paper will take Shenzhen City as an example to evaluate the effect of the implementation of the new budget law, and to connect with the local practical work experience. Aiming at the supervision mechanism of the local government debt and the regulation of the local government debt under the new budget law, this paper puts forward some useful legal suggestions: first, to strengthen the examination and supervision of the people's Congress as the starting point to realize the transparency of the fiscal budget; Second, to speed up the introduction of supporting implementation rules, and to strengthen the operability of the various systems of the new budget law; and third, to improve the quality of the new budget law enforcement team. To meet the requirements of the implementation of the new budget law: the fourth is to add the comprehensive evaluation of the budget work in the new budget law and reduce the motivational factors of local government debt.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.21
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本文编号：1975105