我国金融功能财政化和财政风险的相关性研究

发布时间：2018-04-03 17:05

本文选题：金融功能财政化　切入点：金融风险　出处：《北京交通大学》2014年硕士论文

【摘要】：我国在经济转轨的过程中取得的一系列成就,与财政和金融部门体系的支持与密切配合紧密相关。在不同的历史时期和经济背景下,财政和金融扮演着不同的角色、承担着不同的责任,呈现出“强财政、弱金融”向“弱财政、强金融”的格局的转变。在财政功能的不断弱化和金融功能的不断强化的背景下,金融功能不断深化,并开始承担起本来应该由政府承担的财政分配和调节社会资金等的诸多职能,即金融功能财政化,例如,金融业提供铸币税和平衡预算赤字,金融业银行信贷替代财政投融资行为,金融替代财政缓解地区经济差距,金融补贴替代财政补贴等。金融功能财政化在促进经济合理健康发展、发挥积极作用的同时,也加剧了金融风险,进而最终实现向财政风险的转化。本文运用理论分析、定量研究和定性研究相结合、实证分析与规范分析等方法展开研究。首先,对对我国金融功能财政化和财政风险涉及的诸多理论知识进行了分析,涉及金融功能财政化和财政风险的含义、表现形式、分类以及形成原因等分析；其次,对金融功能财政化影响财政风险的原因,从历史原因、体制原因、现实动因、行业原因以及宏观形势几方面进行了详细的探讨；在此基础上,按照“金融功能财政化→金融风险→财政风险”这一传导路径,对每一阶段的传导途径进行了详细分析；随后,本文定义相关变量,搜集相关数据,对相关指标进行量化,并建立计量经济模型,展开实证分析,进一步论证金融功能财政化和财政风险的相关性；最后,针对以上分析得出的结论提出相关政策建议。
[Abstract]:A series of achievements in the process of economic transition in China are closely related to the support and close cooperation of the financial and financial sectors.In different historical periods and economic backgrounds, finance and finance play different roles and assume different responsibilities, and present a transformation from "strong finance and weak finance" to "weak finance and strong finance".Under the background of the weakening of financial function and the strengthening of financial function, the financial function is deepened, and it begins to assume many functions, such as financial allocation and regulation of social funds, which should be undertaken by the government.For example, finance industry provides seigniorage and balance budget deficit, finance bank credit replaces financial investment and financing behavior, financial substitution finance alleviates regional economic gap, financial subsidy replaces financial subsidy, etc.The financial function finance not only promotes the rational and healthy development of economy and plays a positive role, but also intensifies the financial risk, and finally realizes the transformation to the financial risk.In this paper, theoretical analysis, quantitative analysis and qualitative analysis, empirical analysis and normative analysis are used to carry out the research.First of all, it analyzes the theoretical knowledge of financial function finance and financial risk in our country, including the meaning, manifestation, classification and formation reason of financial function finance and financial risk.This paper discusses in detail the causes of the financial risk affected by the financial function finance from the historical reasons, the system reasons, the realistic reasons, the industry reasons and the macro situation.According to the transmission path of "Financial function Fiscal risk and Financial risk", the transmission path of each stage is analyzed in detail. Then, this paper defines the relevant variables, collects relevant data, and quantifies the relevant indicators.The econometric model is established, and the empirical analysis is carried out to further demonstrate the correlation between financial function and financial risk. Finally, the relevant policy recommendations are put forward in view of the conclusions of the above analysis.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812;F832

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