基于内部控制理论的地方政府债务风险防范研究

发布时间：2018-06-23 03:07

本文选题：地方政府债务 + 债务风险　；参考：《太原理工大学》2014年硕士论文

【摘要】：为缓解金融危机对我国经济造成的影响,2008年底到2009年间,中央政府共出台了4万亿的经济刺激计划,其中2.82万亿以地方政府名义发行,要求地方政府以债务资金形式,通过基础设施建设等项目达到刺激经济的目的。之后几年间地方政府债务呈持续攀升态,截至2013年6月底,全口径地方政府性债务为17.89万亿元。由于我国《预算法》规定地方政府不得发债,地方政府强烈的资金需求与发债禁令之间产生直接矛盾,因此这些债务大多会通过地方政府融资平台等产生,这种以隐性债务为主的地方政府债务结构,大大加剧了地方政府债务风险发生的可能性。本文从我国地方政府债务现状及存在的潜在风险出发,在分析我国地方政府债务现状及原因的基础上,将内部控制理论和方法引入地方政府债务风险控制,构建地方政府债务风险防范体系。从内部控制角度提出政府内部应采取的措施,同时结合政府外部环境提出相关配套措施,旨在控制地方政府债务风险,为我国地方政府债务风险防范提供具体方法。本文主要内容有以下几方面。首先从一般地方政府债务角度出发,结合我国实际情况,提出我国地方政府债务存在的特殊问题,即我国在不允许地方政府发债的前提下,隐性、或有债务的攀升是我国地方政府债务的风险所在。在此基础上分析总结了我国地方政府债务存在的主要问题,我国地方政府债务规模普遍较大,并且结构复杂,除直观的直接、显性债务外,大量隐性、或有债务的存在是债务风险的真正隐患,并且这些隐性债务借助融资平台等存在,难以估量,潜在的风险也较大。另外,我国对现有的地方政府债务缺乏有效的偿还机制,且偿还时间较长,更加剧了债务风险。其次,针对我国地方政府债务风险存在的问题,探究了产生风险问题的原因,主要有风险意识薄弱、缺乏预算约束机制,加之我国税制改革不彻底、债务监督机制不完善、地方官员政绩衡量标准偏颇等问题,以及对地方融资平台缺乏规范有效管理,形成目前我国地方政府债务情况存在的主要原因。最后,在分析了上述我国地方政府债务现状和原因后,本文提出借助COSO内部控制理论对地方政府债务风险予以控制。构建内部控制理论下地方政府债务风险防范系统,以内部控制五大要素控制环境、风险评估、控制活动、信息与沟通、持续监督为依托,首先阐述了各要素与地方政府债务风险防范之间的关系,以及各要素之间的内在联系。其次提出各要素框架下具体的地方政府债务风险防范措施,从控制环境决定的整体风险控制基调出发,对地方政府债务风险进行定性和定量评估,通过控制活动的管理,同时借助内部、外部的监督机制,对地方政府债务风险进行全面控制,在此过程中应注意及时的信息沟通,有助于信息共享提高效率。从而形成完整的地方政府债务风险管理体系,实现对地方政府债务系统化、标准化的管理及全方位的风险控制。此基于内部控制理论的地方政府债务风险防范系统的提出,为地方政府解决债务问题提供了方法和借鉴。
[Abstract]:In order to mitigate the impact of the financial crisis on our economy, the central government issued a total of 4 trillion economic stimulus plan between the end of 2008 and 2009, of which 2 trillion and 820 billion were issued in the name of local government, and the local government was required to stimulate the economy by means of debt capital and infrastructure construction. By the end of June 2013, the government debt of the government is 17 trillion and 890 billion yuan. Because of China's "budget law", the local government is not allowed to pay the debt, the local government has a direct contradiction between the strong capital demand and the debt ban, so most of these debts will be produced by the local government financing platform. The structure of local government debt, which is mainly implicit debt, has greatly increased the possibility of local government debt risk.
On the basis of analyzing the current situation and the potential risks of local government debt in China, based on the analysis of the current situation and causes of local government debt in our country, the internal control theory and methods are introduced into the local government debt risk control, and the local government debt risk prevention system is constructed. The measures should be taken from the internal control point of view. At the same time, it puts forward relevant supporting measures in combination with the external environment of the government, aiming at controlling the risk of local government debt and providing specific methods for local government debt risk prevention.
The main contents of this paper are the following aspects. First, from the perspective of the general local government debt and the actual situation in China, the special problems of local government debt in China are put forward, that is, under the premise that the local government does not allow the local government to pay the debt, the hidden, or the rise in debt is the risk of local government debt in our country. The main problems of local government debt in China are analyzed and summarized. The local government debt in China is generally large and complex. In addition to direct direct, explicit debt, a large number of hidden debts, or the existence of debt is the real hidden danger of debt risk, and these recessive debts are inestimable and potential with the help of the financing platform. In addition, our country lacks effective reimbursement mechanism for the existing local government debt, and the repayment time is longer, which aggravate the debt risk.
Secondly, in view of the problems of local government debt risk in China, it explores the causes of the risk problems, including the weakness of the risk awareness, the lack of budget constraint mechanism, the incomplete tax reform in our country, the imperfect supervision mechanism of the debt, the biased evaluation standards of local officials, and the lack of standards for local financing platforms. Effective management is the main reason for the debt situation of local governments in China.
Finally, after analyzing the current situation and reasons of the local government debt in China, this paper puts forward the use of COSO internal control theory to control the risk of local government debt. Construction of the local government debt risk prevention system under the internal control theory, with the five elements of internal control to control the environment, risk assessment, control activities, information and communication, On the basis of continued supervision, this paper first expounds the relationship between the factors and the local government debt risk prevention, as well as the internal relations between the various elements. Secondly, it puts forward specific measures to prevent the risk of local government debt under the framework of each factor, and makes a qualitative analysis of the local government debt risk from the overall risk control basis of the control environment. And quantitative assessment, through the control of the management of activities and the use of internal and external supervision mechanism, the local government debt risk is fully controlled. In this process, it is necessary to pay attention to timely information communication and help to improve the efficiency of information sharing, thus forming a complete local government debt risk management system and realizing the local government debt system. Based on the internal control theory, the local government debt risk prevention system, which is based on the internal control theory, provides the method and reference for the local government to solve the debt problem.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5;F810.6

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