我国地方政府债务支出效率研究

发布时间：2018-03-27 18:39

本文选题：地方政府债务　切入点：债务支出效率　出处：《华侨大学》2017年硕士论文

【摘要】：自1994年分税制以来,我国地方政府债务经历了飞速积累的过程,全球范围内主权信用危机爆发后,我国规模巨大的地方政府债务引起了广泛关注,国内外有大量关于我国地方债务的形成机制、传导机制、规模控制的文献,但是关于我国地方政府债务效率的文献却很少。本文在前人的基础上,构建我国地方政府债务的支出效率评价体系,利用三阶段DEA和超效率DEA模型对我国28个省市2012年的地方政府的债务效率进行了测评,并结合聚类分析对28个地区的地方政府债务支出效率进行了综合评价。本文的实证研究结论主要有:第一,我国地方政府债务的支出效率受环境的影响很大,剔除环境变量的影响后,效率值有了明显的提升,且整体来看地方政府债务的纯技术效率低于规模效率;第二,28个地区中一半以上地区处于规模报酬递减;第三,从区域划分来看,调整后的效率值,西部最高,东部次之,中部最低。且东部的规模效率受环境因素影响较大,中部地区的纯技术效率受环境影响较大;第四,利用聚类分析对我国地方政府的债务支出效率分为“双高型”“高低型”“低高型”“双低型”,处于“双高型”和“高低型”的地区并不多,普遍都呈现纯技术效率不高或者纯技术效率不高、规模效率也不高的情况。实证结果表明我国地方政府债务支出效率还存在很大的优化空间,改善外部环境、合理控制债务规模、提高政府债务的内部管理能力都能有效提升债务支出效率。结合相关的理论分析和实证研究结果,本文提出以下政策建议:严格执行新修订的《预算法》,加强地方政府性债务的预算管理和规模控制;加强对政府债务的监督管理机制,建立政府债务绩效评价体系;提高政府债务的透明度,推广PPP合作模式;深化财政体制改革,完善政府官员的问责机制。
[Abstract]:Since the tax distribution system in 1994, the local government debt in our country has experienced the process of rapid accumulation. After the outbreak of the global sovereign credit crisis, the huge local government debt in our country has aroused widespread concern. There are a lot of literature on the formation mechanism, conduction mechanism and scale control of local debt in China, but there are few papers on the efficiency of local government debt in China. This paper constructs the evaluation system of expenditure efficiency of local government debt in China, and evaluates the debt efficiency of local governments in 28 provinces and cities in 2012 by using three-stage DEA and super-efficient DEA model. Combined with cluster analysis, the paper makes a comprehensive evaluation of the expenditure efficiency of local government debt in 28 regions. The empirical conclusions of this paper are as follows: first, the expenditure efficiency of local government debt in China is greatly affected by the environment. After taking into account the influence of environmental variables, the efficiency of local government debt is significantly improved, and the net technical efficiency of local government debt is lower than that of scale efficiency; second, more than half of the 28 regions are in the decline of scale returns; third, According to the regional division, the adjusted efficiency value is the highest in the west, the second in the east and the lowest in the middle. The scale efficiency of the eastern part is greatly affected by environmental factors, and the pure technical efficiency of the central region is greatly affected by the environment. By cluster analysis, the debt expenditure efficiency of local government in China is divided into "double high", "high high", "low high" and "double low", but there are not many areas in "double high" and "high and low". Generally speaking, pure technology efficiency is not high or pure technology efficiency is not high, and scale efficiency is not high. The empirical results show that there is still a lot of room for optimization of local government debt expenditure efficiency in China to improve the external environment. Reasonable control of debt scale and improvement of internal management ability of government debt can effectively improve the efficiency of debt expenditure. This paper puts forward the following policy suggestions: strictly implement the newly revised Budget Law, strengthen the budget management and scale control of local government debt, strengthen the supervision and management mechanism of government debt, and establish the performance evaluation system of government debt; To improve the transparency of government debt, promote the PPP cooperation model, deepen the reform of the financial system, and improve the accountability mechanism of government officials.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5

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