地方治理视角下的地方债风险分析

发布时间：2018-05-27 01:20

本文选题：地方治理 + 债务　；参考：《财政部财政科学研究所》2014年博士论文

【摘要】：流行的债务观有两个缺点：一是把地方债狭义地理解为政府的政策工具：二是地方债的风险对策局限在债务本身或者财税的范围内。在国家治理现代化的背景下,笔者尝试从地方治理的视角提炼出一个分析地方债风险的新思路,并尝试提出防范化解我国地方债风险的新对策。本文的主线如下：在介绍地方债、地方治理概念和理论的基础上,笔者从地方治理的视角提出了一个新的债务观、分析地方债风险的新思路。在这个思路下,本文比较分析了国外的地方债问题,剖析了我国的地方债现状,最后给出了控制我国地方债风险的对策。在思考研究这些问题的过程中,笔者阐述了以下基本观点： 1.在市政融资的理论基础方面,代际公平理论分为经济学的视角和社会学的视角。分期付款理论是经济学家从成本收益对等的原则提出的,是一个经济学概念；而正义储存原则是社会学家从人类文明的角度提出的,是一个社会学的概念。主流文献在研究地方融资问题时,都是片面的强调代际经济效率,而忽略了社会文明。 2.地方治理的视角就是从地方政府与社会、公民关系的框架下考察地方政府的债务问题。地方债的产生、地方债的风险、地方债风险的化解等问题都要从政府、市场、社会等主体间关系的角度去思考。在这个视角下,经济政策和常规化的赤字政策只是地方政府债务产生的直接原因,真正的根源是地方政府和其它主体之间的关系,地方债是中央政府、地方政府、居民、市场博弈的结果,后者解释了各个主体为什么选择了地方赤字。通过分析国情,笔者认为,我国地方债的本质是地方政府的角色冲突。 3.地方债是风险权衡的结果,地方债的产生意味着整体风险的改进,即公共风险得到抑制。地方债不仅具有功能属性,还具有价值属性,是利益分配的载体。地方债务观是社会价值观的一个部分。 4.在地方债和地方治理的关系方面,地方债不仅仅是地方治理的工具,还是地方治理的对象、结果、延伸。地方债既可以替代改革,阻碍改革,也可以成为改革的工具。从单向的关系到系统的思维有助于我们分析地方债风险产生的真实原因。地方债的风险取决于地方债在地方治理中的功能。 5.地方治理规则的变化和地方债务规则的变化应当是同步的,没有地方公共管理的全面改革,地方债务规则肯定会失效；没有债务规则的约束,地方治理也会失灵。进一步分析,每一种地方治理模式都会产生地方债的风险,在不同的模式下面,地方政府的负债方式是不一样的,也因此需要不同的债务规则。为此,笔者的建议,首先,需要完善地方治理规则。包括以公共风险为导向建立地方治理规则、理顺政府间关系、推进社群自治自管、推进多中心合作治理。其次,需要建立契合于地方治理规则的债务规则。包括渐进性的债务缩减计划和地方治理改革相结合,建立适应新治理模式的债务会计和债务预算、地方举债模式,在地方政府和居民间关系的维度下推进债务治理。
[Abstract]:There are two shortcomings in the popular debt view: one is the narrow sense of local debt as a government policy tool: the two is that the risk countermeasures of local debt are limited to the debt itself or the scope of financial and tax. Try to put forward a new strategy to prevent and solve the risk of local debt in China.
The main line of this paper is as follows: on the basis of the introduction of local debt and the concept and theory of local governance, the author puts forward a new concept of debt and an analysis of the new ideas of local debt risk from the perspective of local governance. Under this idea, this paper compares and analyzes the problem of local debt abroad, analyzes the status of local debt in our country, and finally gives the control of the local debt. In the process of thinking about these problems, the author expounds the following basic points:
1. on the basis of the theoretical basis of municipal financing, the theory of intergenerational equity is divided into an economic perspective and a sociological perspective. The theory of installment is an economist from the principle of reciprocity of cost and income, and a concept of economics. The principle of just storage is a sociologist from the perspective of human literature and a sociological generalship. The mainstream literature in the study of local financing problems is one-sided emphasis on intergenerational economic efficiency, while ignoring social civilization.
2. the perspective of local governance is to examine the debt problems of local governments from the framework of local government, society and civil relations. The emergence of local debt, the risk of local debt, and the resolution of local debt risks should be considered from the perspective of the relationship between the government, the market and the society. The word policy is the direct cause of the local government debt. The real root is the relationship between the local government and other subjects. The local debt is the result of the game between the central government, the local government, the residents and the market. The latter explains why the various subjects choose the local deficit. Through the analysis of the national conditions, the author thinks that the nature of local debt in China is the essence. It is the role conflict of the local government.
3. local debt is the result of risk balance, the emergence of local debt means the improvement of the overall risk, that is, the public risk is suppressed. Local debt not only has functional properties, but also has the value attribute, is the carrier of the benefit distribution. The local debt view is a part of the social values.
4. in the relationship between local debt and local governance, local debt is not only a tool for local governance, but also the object of local governance, the result, and extension. The local debt can not only replace the reform, impede the reform, but also become a tool for reform. From the one-way relationship to the system thought, we can help us to analyze the real reasons for the risk of local debt. The risk of local debt depends on the function of local debt in local governance.
5. the change of local governance rules and the change of local debt rules should be synchronized. Without the comprehensive reform of local public management, local debt rules will certainly fail, and local governance will fail without the constraint of debt rules. Further analysis, each local governance model will produce local debt risks, in different modes. Below, local governments have different liabilities, and therefore require different debt rules.
To this end, the author's suggestion, first of all, needs to improve local governance rules, including establishing local governance rules based on public risk, rationalizing intergovernmental relations, promoting self-management of community autonomy and promoting multi center cooperative governance. Secondly, it needs to establish debt rules that fit the rules of local governance, including gradual debt reduction plans and local areas. The combination of governance and reform, the establishment of debt accounting and debt budget adapted to the new governance model, local debt model, and the promotion of debt governance under the relationship between local governments and residents.
【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.5;D630

【参考文献】