日本财政重建及其效果分析

发布时间：2018-03-18 20:44

本文选题：财政危机　切入点：财政赤字　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：回顾战后日本财政的发展历程，其经历了财政平衡到财政失衡，实施财政重建，，复归财政困境，再次进行财政重建的过程。在整个日本财政重建的过程中，虽然有一些成功的经验，但总体而言并未实现。这主要由两方面的因素决定，一是经济因素，二是制度因素。经济因素方面，一般财政指标处于不良状态的年度，日本经济往往也处于不景气状态，这造成了矛盾——刺激经济需要扩大财政支出，实施扩张性财政政策；改善财政指标需要增加财政收入，压缩财政支出。在这种矛盾中，财政重建的计划或措施无法顺利实施。制度因素方面，由于日本在财政政策的制定中,不仅需要考虑国民利益，还要受到诸如“邮电族”、“道路族”等利益集团的影响，造成财政收支的不合理性。总结起来，制度因素方面是个体理性与集体理性的矛盾。本文总结了日本财政产生危机的原因，主要包括经济持续不景气、财政自律性降低、投资乘数效应减弱、财政支出规模庞大且呈刚性等。概括了现阶段财政危机的表现，主要包括财政赤字率过高、债务依存度过高、债务负担率过高以及国债费比率过高等方面。阐述了解决财政危机与财政重建的关系，在此条件下，分别以中央政府和地方政府为主体，分析了日本财政重建的路径、措施以及产生的效果。并以此为基础，借鉴日本财政重建经验，提出完善我国财政体制，防范和应对地方债务风险爆发的思路。本文主要分四部分：第一部分包括第1章，即绪论部分。主要介绍本文的研究意义，并对以往的研究进行回顾，并指出本文的结构。第二部分包括第2章，是对财政重建的一般分析。主要介绍财政及财政重建的涵义，并阐述财政重建过程中需要考虑的因素，以及财政重建的方式，并简要分析财政重建一般采取的措施。第三部分是本文的主体部分，包括第3、4、5章。首先介绍日本财政危机的成因以及现阶段的状况，并阐述解决财政危机与财政重建的关系。在前述的基础上，分析日本政府财政重建的路径及举措，最后对日本财政重建的效果进行分析。第四部分为最后一章，主要是基于前述分析，总结日本财政重建的经验及教训，提出完善我国财政体制，以及防范地方债务风险爆发的借鉴思路。
[Abstract]:Looking back on the development of Japanese finance after the war, it has experienced the process of fiscal balance to fiscal imbalance, the implementation of fiscal reconstruction, the return of fiscal difficulties, and the process of fiscal reconstruction again. In the whole process of fiscal reconstruction in Japan, Although there have been some successful experiences, they have not been realized on the whole. This is mainly determined by two factors, one is the economic factor, the other is the institutional factor. In the economic aspect, the general financial indicators are in a bad year. The Japanese economy is also often in a state of depression, which creates contradictions-stimulating the economy requires expanding fiscal spending and implementing expansionary fiscal policies; improving fiscal indicators requires increasing revenue and reducing fiscal expenditure. The plan or measures for financial reconstruction cannot be implemented smoothly... In terms of institutional factors, Japan, in formulating its fiscal policy, not only needs to take into account the national interests, but also is influenced by interest groups such as "post and telecommunications" and "road race". To sum up, the institutional factor is the contradiction between individual rationality and collective rationality. This paper summarizes the causes of the financial crisis in Japan, including the sustained recession of the economy, the decrease of fiscal self-discipline, the weakening of the multiplier effect of investment, the large and rigid scale of fiscal expenditure, and so on. It mainly includes the fiscal deficit rate is too high, the debt dependence degree is too high, the debt burden rate is too high and the national debt fee ratio is too high. Taking the central government and local government as the main body, this paper analyzes the path, measures and effects of Japan's fiscal reconstruction. On the basis of this, it proposes to perfect the fiscal system of our country by drawing lessons from Japan's fiscal reconstruction experience. Guard against and deal with the outbreak of local debt risk ideas. This paper is divided into four parts:. The first part includes the first chapter, the introduction part, mainly introduces the research significance of this paper, and reviews the previous studies, and points out the structure of this paper. The second part, including Chapter 2, is the general analysis of financial reconstruction. It mainly introduces the meaning of fiscal and financial reconstruction, and expounds the factors to be considered in the process of financial reconstruction, as well as the mode of financial reconstruction. And briefly analyzes the financial reconstruction measures taken in general. The third part is the main part of this paper, including chapter 3 and chapter 4. Firstly, it introduces the causes of the Japanese financial crisis and the current situation, and expounds the relationship between resolving the financial crisis and financial reconstruction. This paper analyzes the path and measures of Japanese government's financial reconstruction, and finally analyzes the effect of Japanese fiscal reconstruction. Part 4th is the last chapter, which is based on the above analysis, summarizes the experiences and lessons of Japan's financial reconstruction, and puts forward the ideas of perfecting our country's financial system and preventing the outbreak of local debt risk.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F813.13;F812

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