我国地方政府性债务预算研究

发布时间：2018-05-12 03:14

本文选题：地方政府性债务 + 债务风险　；参考：《东北财经大学》2014年博士论文

【摘要】：改革开放30多年以来,随着经济体制改革的深化,工业化和城市化进程的加快,地方政府越来越多地承担起促进地方经济发展、扩大城市基础设施建设的职能,建设性融资需求急剧攀升,而分税制后的财政体制留给地方政府的可用财力远远满足不了建设性投资的需要,地方政府则选择各种举债融资方式获取大量债务资金用以进行大规模的地方公共基础设施建设,客观上形成了规模庞大的地方政府性债务；2008年全球性金融危机给世界经济造成重创,在此背景下我国政府迅速做出反应,2008年11月中央政府推出4万亿投资计划以及一系列扩大内需的刺激措施,地方政府为了获取更多的投资项目和配套资金,纷纷通过各种途径举借债务,陆续公布的投资规模已超过20万亿元；地方政府在横向竞争压力以及政绩考核的导向下不断增加预算开支,借助预算外及体制外的隐性债务收入发展经济也是不争的事实；这些或客观或主观的种种因素最终导致了地方政府性债务的规模越来越大、方式越来越复杂,并且日益强烈的冲破现有法律及制度的约束和监督。 1993年4月11日《国务院关于坚决制止乱集资和加强债券发行管理的通知》及1993年9月3日《国务院关于清理有偿集资活动坚决制止乱集资问题的通知》明确规定,除国务院特别批准外,地方政府不得以任何名义乱集资。《中华人民共和国预算法》第28条规定,除法律和国务院另行规定外,地方政府不得发行债券。《中华人民共和国担保法》第8条规定,除国务院特别批准外,国家机关不能作为债务保证人。《贷款通则》第61条规定,各级行政部门和企事业单位、供销合作社等合作经济组织及其他基金会,不得经营存贷款等金融业务。通过这些法律法规,我国政府从法律层面上严格禁止和限制了地方政府举借债务、列赤字、发行债券以及有偿集资的权力,但在实际运作中,《预算法》等法律法规对地方政府举债行为的约束力非常脆弱,地方政府不断通过各种手段及形式绕开法律约束,以信托、融资租赁、BT、违规集资等方式变相融资,使得债务来源多头、隐性举债盛行,而且债务资金的使用去向、效益等也无法得到有效监管,导致偿债压力倍增,一旦累计的债务风险超过地方财政的承受限度,在我国当前的行政管理体制下,这种偿债风险势必逐级向上级政府转嫁,最终会危及到中央财政的安全。 2013年底,国家审计署公布了截至2013年6月地方政府性债务规模,地方政府负有偿还责任的债务108859.17亿元,负有担保责任的债务26655.77亿元,可能承担一定救助责任的债务43393.72亿元,即地方政府性债务合计已达178908.66亿元。地方政府性债务问题已经成为当前我国经济关注的焦点和下一阶段我国财政改革和发展的重要课题,要想从源头上真正规范对地方政府性债务的管理,就必须将其纳入预算,并且基于地方政府性债务的规模之大、地位之重要、现状之复杂等,本文建议试编专门的、与现行预算体系内四本预算并列的债务预算。然而地方政府性债务预算在我国还是个新事物,仅仅在部分省市处于探索阶段,没有法定和既定的模式,摸索过程中也还存在诸多问题和争论,而且国外可供直接参考借鉴的经验也不多,亟需加强理论研究并进一步指导实践工作,这是本文的研究背景。本文以地方政府性债务预算的具体编制及预算体系的构建为研究主线,以完善全口径预算体系为长远目标,以防控地方政府性债务风险为最终目的,按照“理论分析—现状考察—国际比较--预算方案设计—政策构想”的渐进思路展开具体研究。本文以地方政府性债务预算的理论分析为切入点,首先厘清了地方政府性债务的概念界定及结构分类,界定了地方政府性债务包含的具体内容,剖析了我国地方政府性债务形成的理论及现实原因,梳理了我国地方政府性债务预算的管理现状,匡定了本文的研究范围就是围绕着地方政府性债务预算,构建了我国地方政府性债务预算体系的基本框架,分解了我国地方政府性债务预算的编制、执行、.决算及监督等具体程序,最后提出了推进实施地方政府性债务预算的政策建议。通过研究地方政府性债务预算,对完善事权与支出责任相匹配的政府间财政关系具有重要意义,有助于拓宽政府预算理论的研究视角及纵深发展,同时也是丰富和完善公共财政及公共治理理论的重要环节。编制专门的债务预算是解决地方政府性债务问题的治本之策,这一思路不仅拓展了地方政府性债务管理的研究视角,也有利于健全我国地方政府预算体系,实现政府全口径预算管理。有效防控地方政府性债务风险,是我国2014年经济工作的重要任务。从全国范围内看,虽然地方政府性债务风险总体可控,但仍存在着债务规模大、融资主体分散、使用效益低下、偿债压力较大、债务管理不透明不规范等问题。我国仍处在社会主义市场经济的初级发展阶段,发展国民经济、提高基本公共服务能力、改善民生环境的任务仍很艰巨,地方政府性债务还可能呈刚性增长,如何进一步界定政府和市场的关系,核定债务规模,提高债务资金使用效益；如何拓宽偿债资金来源,增强偿债能力,维护政府信誉；如何提升政府信息透明度,在体制及机制上对地方政府性债务资金的借、用、管、还进行全面管理；最终控制和防范地方政府性债务风险,充分实现地方政府职能,促进政府公共管理水平,都具有重要的现实意义。本文的创新之处主要体现在如下几个方面： 1.研究视角方面,将地方政府性债务风险防控和政府预算改革结合起来进行研究,以预算为切入点研究地方政府性债务问题,这是对地方政府性债务进行风险管理的现实需要。从财政分权和地方政府行为的视角探寻地方政府性债务的诸多缘起,认为地方政府性债务不仅在一定程度上可以视为财政分权背景下地方政府收支矛盾的集中体现,同时也是地方政府化解财政压力的重要手段和途径。 2.研究内容方面,运用公共财政理论阐释地方政府的财政责任,运用政府职能理论、财政分权理论等论证地方政府性债务存在的合理性与必要性,运用中期预算理论论证了地方政府性债务支出结构的优化,运用政府预算责任论证了地方政府性债务风险的防控等构建了从地方政府性债务来源、债务预算管理和债务预算监督的依次递进的理论分析框架,构建了全新的由预算收支体系、预算级次以及预算编制、执行和决算组成的地方政府性债务预算体系。 3.政策设计方面,提出把地方政府性债务纳入全口径预算管理是治本之策,建议编制专门的地方政府性债务预算,并且设计出针对不同债务类型的不同预算管理方案,力求做到统一管理和差异化分类管理的有机结合。出于对地方政府性债务不同性质、不同来源、不同偿付责任的考虑,在编制债务预算时,直接债务是我们编制地方政府性债务预算的重点反映内容,隐性债务并不包括在内,将其在地方政府财务报告及报表附注中详列,从而保证所有债务均纳入政府视线之内。地方政府性债务预算问题涉及政治、经济和社会等诸多领域和方面,鉴于本人研究能力、研究水平和研究时间有限,本文尚存诸多不足之处： 1.受研究视野和外语水平所限,本人对国外研究资料收集不甚全面,对国外的研究状况特别是最新理论进展还缺乏全面而深刻的把握,对我国地方政府性债务预算建立理论依据的研究还不够深刻。 2.受实际工作和数据的可获得性所限,再加之我国缺乏规范的、权威的、全面的地方政府性债务收支统计指标体系和统计数据,不仅部分统计指标存在不同程度的交叉和重叠,更有统计数据的严重缺失和漏洞,而且目前我国地方政府均未正式编制债务预算,预算框架、预算科目、预算程序等等都没有统一的口径和标准。因此,数据收集、整理、分析的难度较大,即使通过实地走访调研所获得的第一手资料和数据也相当有限,对我国地方政府性债务收支现状的考察以及地方政府性债务预算管理中存在的某些实际问题的分析可能未必准确和到位。 3.受篇幅、精力及债务预算现实状况所限,本文主要把建立地方政府性债务预算体系框架和预算编制作为研究的重点,而对地方政府性债务预算执行、决算和预算监督问题只是简单带过,挂一漏万,应该作为下一阶段研究的方向。
[Abstract]:Since the reform and opening up for more than 30 years, with the deepening of the reform of the economic system and the accelerated process of industrialization and urbanization, the local government has more and more assumed the function of promoting the development of local economy, expanding the construction of urban infrastructure, and increasing the demand for constructive financing, while the financial system after the tax sharing system is left to the local government. Far from the need for constructive investment, local governments choose a variety of debt financing methods to obtain large amounts of debt funds for large-scale local public infrastructure construction, objectively forming a large scale of local government debt; in 2008, the global financial crisis has caused heavy damage to the world economy, and in this context our country is under the background of the global financial crisis. The government responded quickly. In November 2008, the central government launched a 4 trillion investment plan and a series of stimulus measures to expand domestic demand. In order to obtain more investment projects and supporting funds, local governments have borrowed debt through various channels. The investment scale of the local government has been over 20 trillion yuan in succession; the local government is under horizontal competition pressure. It is also an indisputable fact that the budget expenditure is constantly increased and the recessive debt income outside the budget and outside the system is developed under the guidance of the performance appraisal. These or objective or subjective factors eventually lead to the increasing scale of the local government debt, the more and more complex way, and the increasingly strong break through the existing laws. And the restraint and supervision of the system.
In April 11, 1993, the State Council notifications of the State Council on resolutely stopping fund-raising and strengthening the management of bond issuance and the notice of the State Council on the resolution of a resolute stop to collect funds by the State Council on the liquidation of paid fund-raising activities clearly stipulated that the local government should not collect funds in any name except in particular the State Council. < < People's Republic of China budget. Law > twenty-eighth stipulates that in addition to the law and the State Council, the local government may not issue bonds. < < the People's Republic of China Guarantee Law > eighth provisions, except for special approval by the State Council, the state organs can not act as the guarantor of the debt. < the general rule of the loan > sixty-first provisions, administrative departments at all levels and enterprises and institutions, supply and marketing cooperatives and other cooperative economies Through these laws and regulations, our government strictly prohibits and restricts the borrowing of debt, the deficit, the issuance of bonds and the power to collect funds from the legal level, but in actual operation, "pre algorithm >" and other laws and regulations on local government debt behavior The force is very fragile, and the local government is constantly circumventing the legal constraints through various means and forms, such as trust, financing lease, BT, illegal fund raising and so on. It makes the debt sources multifative and the recessive debt prevails, and the use whereabouts of debt funds, benefits and so on can not be effectively regulated, resulting in a multiplier pressure of debt service, once accumulative. The debt risk exceeds the limit of the local finance. Under the current administrative system of our country, this kind of debt paying risk is bound to pass to the higher government level by step, which will eventually jeopardize the security of the central finance.
At the end of 2013, the National Audit Office announced the scale of local government debt as of June 2013, the local government had a debt of 10 trillion and 885 billion 917 million yuan to repay the liability, 2 trillion and 665 billion 577 million yuan for a guaranteed liability, and a debt of 4 trillion and 339 billion 372 million yuan that may be responsible for a certain responsibility, that is, the local government debt had reached 17 trillion and 890 billion 866 million yuan. The issue of debt has become the focus of our current economic concern and an important issue in the next stage of financial reform and development in China. In order to truly standardize the management of local government debt from the source, it must be brought into the budget, based on the size of the local government debt, the importance of the status and the complexity of the status quo. However, the local government debt budget is still a new thing in our country, but there is no legal and established model in some provinces and cities. There are still many problems and arguments in the process of exploration, and the foreign countries can provide direct reference for reference. There is not much experience. It is urgent to strengthen theoretical research and further guide practical work. This is the background of this study.
This paper takes the specific preparation of the local government debt budget and the construction of the budget system as the main line of study. In order to improve the long-term goal of the full calibre budget system and take the prevention and control of the local government debt risk as the ultimate goal, this paper is based on the gradual thinking of "the theoretical analysis - the present situation inspection International Comparison -- the budget plan design policy concept". Specific research.
Based on the theoretical analysis of local government debt budget, this paper first clarifies the definition and structure classification of local government debt, defines the specific contents of local government debt, analyzes the theoretical and practical reasons of the formation of local government debt in China, and combs the management of local government debt budget in our country. The scope of the study is to set up the scope of the study in this paper, which revolves around the local government debt budget, constructs the basic framework of the local government debt budget system in our country, and decomposes the specific procedures of the local government debt budget in our country, such as the establishment, implementation, final accounts and supervision, and then puts forward the policy of promoting the implementation of the local government debt budget. Suggestions.
Through the study of the local government debt budget, it is of great significance to the intergovernmental financial relationship that is matched to the matching of the responsibility and the responsibility of expenditure. It is helpful to broaden the research perspective and development of the government budget theory. It is also an important link in enriching and perfecting the theory of public finance and public governance. The policy of local government debt, which not only expands the research perspective of local government debt management, but also helps to improve the budget system of local government in our country and realize the government's full calibre budget management.
Effective prevention and control of local government debt risk is an important task in the economic work of our country in 2014. In the whole country, although the risk of local government debt is generally controlled, there are still many problems, such as large debt scale, decentralization of financing, low use efficiency, high pressure of debt service, non transparent debt management and so on. The primary development stage of the socialistic market economy, the task of developing the national economy, improving the basic public service capacity and improving the livelihood of the people's livelihood is still very difficult. The local government debt may also have a rigid growth. How to further define the relationship between the government and the market, the scale of debt, the benefit of the use of debt funds, and how to broaden the solvency fund. The source of gold, strengthening the debt paying ability, maintaining the credibility of the government, how to improve the transparency of government information, the loan, use, management and management of local government debt funds in the system and mechanism, and ultimately control and guard against local government debt risks, fully realize the functions of local government and promote the level of public administration of the government, all of which are heavy. The practical significance of this article is mainly reflected in the following aspects:
1. to study the local government debt risk prevention and control and the government budget reform, study the local government debt problem with the budget as the breakthrough point. This is the real need for the risk management of local government debt. For many reasons, the local government debt can be considered not only to a certain extent as the centralized reflection of the contradiction between the local government and the local government under the background of fiscal decentralization, but also an important means and way for the local government to dissolve the financial pressure.
2. the research content, the use of public finance theory to explain the local government financial responsibility, the use of government function theory, fiscal decentralization theory to demonstrate the rationality and necessity of the existence of local government debt, the use of medium-term budget theory to demonstrate the optimization of local government debt expenditure structure, the use of government budget responsibility to demonstrate the place. The prevention and control of government debt risk has constructed a theoretical analysis framework from local government debt sources, debt budget management and debt budget supervision, and constructed a new government debt budget system consisting of budgetary revenue and expenditure system, budgetary grading, budget compilation, execution and final accounts.
3. in the aspect of policy design, it is proposed that the local government debt should be incorporated into the full budget management. It is suggested that special local government debt budget should be compiled, and different budgetary management schemes for different types of debt are designed to achieve an organic combination of unified management and differential classification management. Considering the different nature of the debt, different sources, and the consideration of the liability for payment, direct debt is the key reflection of the budget of local government debt in the preparation of the debt budget. The implicit debt is not included, and it is listed in the local government financial report and the statement notes to ensure that all the debts are included in the view of the government. Inside.
The problem of local government debt budget involves many fields and aspects, such as politics, economy and society. In view of my research ability, the research level and research time are limited, and there are still many shortcomings in this paper.
The 1. is limited by the research field of vision and the foreign language level. I do not have a comprehensive collection of foreign research data, and lack a comprehensive and profound grasp of the research situation in foreign countries, especially the latest theoretical progress, and not enough research on the theoretical basis for the establishment of local government debt budget in China.
2. limited to the availability of actual work and data, and the lack of standardized, authoritative and comprehensive statistical index system and statistical data of local government debt revenue and expenditure, not only some statistical indicators have different degrees of overlap and overlap, but also the strict lack of statistical data and loopholes, and the local governments of our country are not present at present. The formal compilation of debt budget, budget framework, budget subjects, budgetary procedures and so on has no unified caliber and standard. Therefore, the difficulty of data collection, sorting and analysis is very difficult. Even the first hand data and data obtained through the field visit survey are quite limited, and the status of the local government debt revenue and expenditure in China is examined and the place is in place. The analysis of some practical problems in the government debt budget management may not be accurate and in place.
3. subject to the limitations of space, energy and debt budget, this paper mainly focuses on the establishment of the framework and budget of the local government debt budget system, while the implementation of the local government debt budget, the final calculation and budget supervision are simply carried out, which should be used as the direction of the next phase of research.

【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.3

【参考文献】