我国地方政府债务现状、成因及对策研究

发布时间：2018-03-18 17:49

本文选题：地方政府债务　切入点：债务管理　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：在全球经济迅猛发展的今天，中国的发展是不容小觑的。不管是从官方数据，还是从社会方面，我们都可以看到，政府在经济发展方面所做的贡献是非常大的。但同时，我们也可以看到，政府在发展社会经济，保障各地的城市建设时，是需要大量的资金的，但各地政府的财政资金是有限的。于是，各地政府就会想尽各种办法通过举债等手段来筹措资金，保障资金的周转顺畅。由此，地方政府的债务也就产生了。随着地方政府积累了越来越多的债务，其债务规模不断扩大，与其相对应的各种各样的地方政府的债务问题也就显现出来了。比如说，地方政府债务过多影响地方财政，搅乱财政秩序；地方政府债务过多降低社会资源的使用效率和投资效率；地方政府债务过多很容易引起金融、财政、经济和社会等多方面的风险；地方政府债务过多还会影响政府的信用度问题。而这些问题的出现，就说明地方政府债务问题可能会形成的风险，这是不利于财政秩序的良好运行的，更不利于宏观经济的健康稳定发展。因此，我们需要对我国的地方政府债务问题做深入的研究，以期得到一个最好的办法来解决地方政府债务问题。本文针对我国的地方政府债务问题从多方面展开了研究。首先，对地方政府债务的一些相关概念进行了明确，对此有一个清晰的认识，这其中包括对政府债务的分类，从会计学意义和经济学意义两个方面介绍了什么是政府债务，进而分析了地方政府债务存在的必要性。其次，分析了我国地方政府债务管理的基本情况，包括我国地方政府债务的现状和成因，在此基础上得出了这种债务状况所产生的影响。第三，通过选取国外一些典型国家的政府债务情况进行分析整理，从而得出对我国地方政府债务管理的几点启示，主要有：我国的地方政府债务信息应该做到透明化管理，地方政府的担保机制应该逐步建立并完善，要加强上级政府对下级政府债务问题的监管。最后，全文通过分析以上这些基础性问题，得出我国地方政府债务管理中存在的问题，，并针对这些问题提出了相关的对策。分别是：建立完善地方政府债务的具体制度,保障信息的透明化；加强用法律手段来防范地方政府的债务危机；建立完善的外部监督制约和激励机制。
[Abstract]:Today, with the rapid development of the global economy, China's development is not to be underestimated. Whether from the official data or from the social aspect, we can see that the government's contribution to economic development is very great. But at the same time, We can also see that the government needs a lot of funds to develop its social economy and safeguard the urban construction in various places, but the financial funds of the local governments are limited. Local governments will try their best to raise funds by means of borrowing and other means to ensure the smooth flow of funds. As local governments accumulate more and more debt, so will the local governments' debts. With the increasing of its debt scale, all kinds of local government's debt problems appear. For example, the local government's debt too much affects the local finance and disturbs the fiscal order. Excessive local government debt reduces the efficiency of social resources and investment, and local government debt can easily lead to financial, financial, economic and social risks. Excessive local government debt will also affect the government's creditworthiness problems. And the emergence of these problems shows the risks that may arise from the local government debt problem, which is not conducive to the good functioning of the financial order. Therefore, we need to do in-depth research on the local government debt problem in China, in order to get the best way to solve the local government debt problem. This article has carried on the research from many aspects to the local government debt problem in our country. First of all, has carried on the clear to the local government debt some related concepts, has a clear understanding to this, including the classification of the government debt, This paper introduces what is government debt from two aspects of accounting meaning and economic meaning, and then analyzes the necessity of the existence of local government debt. Secondly, it analyzes the basic situation of local government debt management in China. Including the current situation and causes of local government debt in China, and on the basis of which, the influence of this debt situation is obtained. Third, by selecting some typical foreign countries' government debt situation for analysis and collation, Thus, some enlightenment to the local government debt management is obtained, mainly: the local government debt information in our country should be managed transparently, the guarantee mechanism of the local government should be established and perfected step by step. It is necessary to strengthen the supervision of the government at the higher level over the debt problem of the lower government. Finally, through the analysis of the above basic problems, the paper finds out the problems existing in the debt management of the local government in our country. Some countermeasures are put forward to solve these problems. They are: establishing and perfecting the concrete system of local government debt, ensuring the transparency of information, strengthening the legal means to prevent the debt crisis of local government; Establish perfect external supervision, restriction and incentive mechanism.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

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