我国地方政府债务管理制度构建研究

发布时间：2018-04-21 11:38

本文选题：地方政府 + 债务管理　；参考：《中国海洋大学》2014年硕士论文

【摘要】：我国地方政府债务走过了一条“先有果，后有因”的路径：一方面，地方政府债务在《预算法》等相关法律规定中是不合规的事件；另一方面，地方政府举债行为和债务资金的使用已遍地开花，所积累和隐藏的风险更不容忽视，制度的建设也越来越迫切。研究我国地方政府债务管理制度构建，既是财政资金精细化管理的需求，又是管理学、经济学等不同学科对地方政府债务管理制度这一事项的交叉综合运用，既是有效规范和引导地方政府举债行为的需要，又能倒逼政府理财能力建设的其他制度改革，具有理论和现实意义，兼顾短期和长期的制度建设的多重意义。本文在充分借鉴国外地方政府债务管理制度先进做法的基础上，立足于我国现实国情和地方政府财政资金管理的现实需求，站在“制度”构建这一微观视角，对现行制度样本进行分析，以新制度经济学和制度变迁理论为依据，以新公共管理和公共部门财务管理理论为支撑，提出在省级政府制定地方政府债务管理制度和省以下政府制定债务资金使用和监督的执行细则的债务管理制度体系，并构建了省级政府的债务管理制度的内容规范，包括债务管理工作的组织、债务举借、债务资金使用、债务风险管理以及资金偿还等，旨在为我国地方政府对举债行为进行有效管理，并提高债务资金的使用效益提供制度指引。本文共分为六部分：第一部分，从我国地方政府债务的多样性和复杂性出发，提出制度构建的纵向多层次性和横向内容完整性，从现有债务管理制度缺失的现状，指出制度构建的必要性和紧迫性，在对国内外研究现状进行综述后，借鉴精华，分析不足，层层递进，引入本文的论述切入点，为后文做好铺垫。第二部分，，介绍理论基础：在路径选择上，依据新制度经济学和制度变迁理论，提出制度的完善过程是渐进的；在内容上，依据新公共管理和公共部门财务管理理论，提出从微观视角出发，基于资金流动的脉络和线索进行规范。第三部分，采用实证研究的方法，对现行制度样本进行整理分析，针对尚未解决的问题，指明我国债务管理制度建设的实质：即制度制定的层级和内容涵盖两个方面，表明本文的观点。第四部分，介绍四种典型的债务管理模式，再次强调我国地方政府债务管理制度应博采众长，更应因地制宜。第五部分，对我国地方政府债务管理制度进行总体设计和内容构建，提出在“省级政府制定地方政府债务管理制度，省以下政府在该制度指引下按照资金链制定债务资金使用和管理的执行细则”的制度构建框架，构建了从资金举借、使用一直到偿还，涉及债务管理组织结构、债务信息系统和债务监督管理以及资金绩效评价的制度内容。第六部分，阐述本文研究结论：构建了地方政府债务管理的制度框架；指出研究的局限性：尚未构建省以下债务管理细则，尚未研究省级政府的实践应用问题，尚未针对不同的债务分别设计管理制度，尚未对预算管理、政府会计、内部控制等制度作出完整性设计，为进一步研究打下基础。
[Abstract]:In China, local government debt has gone through a "first fruit, then the cause" path: on the one hand, local government debt in the "budget law >" and other relevant legal provisions are unregulated events; on the other hand, local government debt behavior and debt funds have been used everywhere, the accumulated and hidden risks can not be ignored, the establishment of the system. It is also more and more urgent to study the construction of the local government debt management system in China, which is not only the demand of fine management of financial funds, but also the cross and comprehensive application of the management, economics and other disciplines to the local government debt management system, which is the need for effective standardization and guidance of local government debt raising, and it can be forced into politics. Other institutional reforms in financial capacity building have theoretical and practical significance, taking account of the multiple meanings of short-term and long-term institutional construction.
On the basis of the advanced practice of the foreign local government debt management system, based on the actual conditions of our country and the real needs of the local government financial management, this paper stands in the micro perspective of "system" construction, analyzes the current system samples, based on the new institutional economics and the system change theory, and takes the new public as the basis. With the support of the theory of management and the financial management of the public sector, the debt management system is put forward at the provincial level to formulate the local government debt management system and the implementation rules for the use and supervision of the debt funds under the provincial government, and the internal standards of the provincial government's debt management system, including the organization of the debt management work, and the debt management, are put forward. Borrowing, debt capital use, debt risk management and fund reimbursement are designed to provide institutional guidance for local government to effectively manage the behavior of debt raising and to improve the efficiency of the use of debt funds.
This article is divided into six parts:
The first part, starting from the diversity and complexity of local government debt in our country, puts forward the vertical multilevel and horizontal content integrity of the system construction, and points out the necessity and urgency of the system construction from the present situation of the absence of the existing debt management system. In this part, we will introduce the entry point of this article, laying a good foundation for the future.
The second part introduces the theoretical basis: on the path selection, according to the new institutional economics and the theory of institutional change, the process of perfecting the system is gradual. On the content, according to the new public management and the theory of public sector financial management, it is proposed to standardize the context and clue of the flow of funds from the micro perspective.
The third part, using the method of empirical research, collate and analyze the current system samples, and point out the essence of the construction of our country's debt management system in view of the unsolved problems: that is, the level and content of the system encompassing two aspects, indicating the view of this article.
The fourth part introduces four typical models of debt management. Once again, it is emphasized that the local government debt management system should be widely adopted and should be adapted to local conditions.
The fifth part, the overall design and content construction of the local government debt management system in China, and put forward the system construction framework of "provincial government to formulate local government debt management system, under the guidance of the government under the guidance of the system to formulate rules for the use and management of debt funds according to the capital chain". From the till to the repayment, it involves the institutional content of debt management organization, debt information system, debt supervision and management and capital performance evaluation.
The sixth part, elaborated the conclusion of this study: constructing the institutional framework of local government debt management; pointing out the limitations of the study: not yet constructing the regulations of the provincial debt management, not studying the practical application of the provincial government, and not designing the management system for the different debts, but not the budget management, the government accounting, and the interior. The integrity design of control system will lay a foundation for further research.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

【参考文献】