河北省A县政府性债务风险管理的研究

发布时间：2018-03-10 00:19

本文选题：地方政府性债务　切入点：风险预警指标　出处：《河北大学》2014年硕士论文　论文类型：学位论文

【摘要】：受2008年全球金融危机的影响，我国经济也开始出现下行趋势，中央制定了一个4万亿的救市计划，但中央政府只提供其中的1.18万亿，剩余的资金以地方政府提供配套资金的方式跟进,大量的资金需求远远超出了地方政府的财力范围。一旦地方政府性债务过度蔓延和膨胀，以至于突破了合理的水平，将会严重制约地方经济的可持续发展，加大城乡社会发展的差距，进而导致各种社会矛盾的出现。所以控制地方政府性债务风险，将地方政府性债务保持在合理水平具有重要意义。目前我国某些地方财政已经出现恶化的问题，我国财政领域爆发结构性风险的可能性已经加大。因此，加强地方政府性债务的风险管理已经成为加强我国地方长治久安和维护国家经济安全的必然要求，寻求一条既能将地方政府性债务的杠杆作用发挥到最大又能把地方政府性债务风险控制在安全程度范围内的道路是目前的当务之急。本文分析了我国地方政府的债务的现状及其风险表现，阐释了地方政府债务风险的形成原因，列举了国外控制政府债务风险的一些办法，通过对A县具体情况的分析，在借鉴企业对于风险管理办法的基础上，从内控角度提出了加强我国地方政府性债务风险管理与控制的几点措施。文章主要分为六章：第一章简要介绍本文的研究背景意义以及国内外研究的现状分析；第二章主要介绍政府性债务的分类、成因及表现；第三章主要介绍了A县政府性债务的现状，包括债务规模、债务结构等，，分析了A县的举债机制和潜在风险；第四章简要介绍了国外政府债务风险管理与控制的经验，并总结其对我国该领域的启示；第五章以上述理论为基础，结合A县政府的具体情况，并从内控角度为其设计一套风险管理控制机制；最后一部分为结论，对全文进行总结概括。
[Abstract]:Affected by the global financial crisis in 2008, China's economy also began to show a downward trend. The central government formulated a 4 trillion rescue plan, but the central government only provided 1.18 trillion of it. The remaining funds follow in the form of matching funds provided by the local government. A large amount of capital needs are far beyond the limits of the local government's financial resources. Once local government debt spreads and inflates to a reasonable level, It will seriously restrict the sustainable development of the local economy, widen the gap between urban and rural social development, and then lead to the emergence of various social contradictions. It is important to keep the local government debt at a reasonable level. At present, some local finances in our country have been deteriorating, and the possibility of structural risks in the financial field has been increased. Strengthening the risk management of local government debt has become an inevitable requirement for strengthening local long-term stability and safeguarding national economic security. It is urgent to seek a way that can not only bring the leverage of local government debt into full play, but also control the risk of local government debt within the range of safety. This paper analyzes the present situation of local government debt and its risk performance, explains the causes of the formation of local government debt risk, enumerates some methods of controlling government debt risk in foreign countries, and analyzes the concrete situation of A county. On the basis of drawing lessons from enterprise risk management methods, Some measures to strengthen the risk management and control of local government debt in China are put forward from the angle of internal control. The article is divided into six chapters: the first chapter briefly introduces the background significance of this paper and the analysis of the current situation of the research at home and abroad; The second chapter mainly introduces the classification, causes and performance of government debt, the third chapter mainly introduces the current situation of government debt in A county, including the debt scale, debt structure and so on, and analyzes the borrowing mechanism and potential risks of A county. Chapter 4th briefly introduces the experience of foreign government debt risk management and control, and summarizes its enlightenment to China in this field. Chapter 5th is based on the above theory, combined with the concrete situation of A county government. A set of risk management and control mechanism is designed from the angle of internal control.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

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