地方政府债务风险形成原因与化解途径研究

发布时间：2018-07-03 21:45

本文选题：地方政府债务 + 债务管理　；参考：《湘潭大学》2014年硕士论文

【摘要】：当前虽然我国法律有明文规定地方政府不得举债，但由于经济社会发展的需要以及分税制的实施，地方政府多数财力吃紧，不得不通过举债来维持自身的运行和提供公共服务。据各国家和地方审计部门的统计，我国当前地方政府债务虽然处于可控范围，但是如果放任我国地方性政府债务不断扩大以及增长率不断增加，必然会造成经济上的问题，甚至出现债务风险。而地方性债务出现风险，还可能引发政府信用危机、以及银行等金融行业的风险等等。所以我们必须重视我国地方性政府债务问题，积极的解决当前我国地方政府债务出现的一些问题，有效化解地方性政府债务的风险，从而保证社会的和谐和经济的稳定发展。鉴于此，地方政府债务已经引起了我国不同领域的深切关注。当前我国从中央到地方，都开始重视我国地方政府债务，甚至在中央多次会议上提出地方政府债务问题，特别是2013年经济工作会议上对地方政府债务给予的高度的重视，这就是本文的研究的背景。地方政府举债在发展当地经济，保证公共产品的提供等方面都起到了积极作用，故，地方政府适度举债是确有必要的。全文以国家各审计部门公布的相关数据为依据，通过数据分析来研究湖南省政府债务的现状以及问题，在分析问题的基础上找出当前湖南省政府债务产生问题的根本原因、主要原因和直接原因。为了能够更好的研究我国地方政府债务问题，笔者还查阅了大量资料，总结了国外对于地方政府债务问题处理的经验，借鉴到我国地方政府债务的管理问题上。在积累大量研究分析资料的基础上，根据产生的原因，针对性的提出相应的解决对策，，提出从体制、机制和考核办法等多方面解决地方政府债务所产生问题的建议。
[Abstract]:At present, the local government is not allowed to borrow money, but because of the need of economic and social development and the implementation of the tax distribution system, most of the local governments have to rely on debt to maintain their own operation and provide public services. According to the statistics of various national and local audit departments, although the current local government debt in our country is under control, if we allow our local government debt to continue to expand and the rate of growth continues to increase, it will inevitably cause economic problems. There is even debt risk. The risk of local debt may also lead to a government credit crisis, as well as banking and other financial sector risks and so on. Therefore, we must pay attention to the problem of local government debt in our country, solve some problems of local government debt at present, effectively resolve the risk of local government debt, so as to ensure the social harmony and the stable development of economy. In view of this, local government debt has aroused deep concern in different fields of our country. At present, China has begun to attach importance to local government debt from the central level to the local government, and has even raised the issue of local government debt at several central meetings, especially the high priority given to local government debt at the 2013 Economic work Conference. This is the background of this study. Local government borrowing has played a positive role in developing the local economy and ensuring the supply of public goods, so it is necessary for the local government to borrow properly. Based on the relevant data published by the state audit departments, this paper studies the current situation and problems of Hunan provincial government debt through data analysis, and finds out the root causes of the current Hunan provincial government debt problems. Main cause and direct cause. In order to better study the problem of local government debt in our country, the author also consulted a lot of data, summarized the experience of dealing with the local government debt problem abroad, and drew lessons from the management of local government debt in our country. On the basis of accumulating a large amount of research and analysis data, according to the reasons, the paper puts forward the corresponding countermeasures, and puts forward some suggestions to solve the problems caused by the local government debt from the system, mechanism and examination methods.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

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