我国地方债的风险及防范对策研究
发布时间：2018-09-07 18:11
【摘要】：我国地方政府债务问题的产生由来已久,国内外学者、专家和研究机构对我国债务问题进行了一些深入的研究,地方债务问题近年来更是受到了中央政府和地方政府的特别关注。改革开放以来,我国经济实现了飞速的发展,全国地方经济建设如火如荼,在基础设施建设、公共设施建设、城镇化建设上实行了跨越式发展,而这些建设都需要大量的资金,我国地方政府却没有发债权,于是我国地方政府利用财政部代发债券(包括后来自行发行的债券)、地方融资平台公司等方法举借债务。地方政府债务不仅仅为我国地方经济发展、基础设施建设、民生改善等方面卓有成效,更是在应对亚洲金融危机和次贷危机立下了汗马功劳。然而,由于在财政体制、经济体制、监管体制、行政体制等方面不完善,为违规举借债务提供了土壤,同时我国地方政府债务的规模和增速都产生了巨大的变化,为债务危机的产生埋下了一颗地雷,引起了中央政府的格外注意。我国依法对地方政府债务进了几次审计,于3013年12月底公布的数据出乎人们的意料:地方政府债务总规模接近18万亿,较上一次也就是2010年底的审计结果增长了67%。此后审计署没有再对地方债务进行清查,而是由地方政府自行上报,2014年底,我国地方政府上报的三类地方债务总额达到24万亿,短短的一年半又增加了超过6万亿的债务,增长规模再次让人大跌眼镜,直接负有偿还责任的债务高达15.4万亿。2015年随着新《预算法》的实施以及财政部关于地方政府债务置换的有序进行,地方债务的规模得到了有效的控制,其背后的风险也在一定程度上得到了缓解,但风险并没有消失。债务率超过100%的市本级有100多个、县级有400多个,在总体债务率89%的情况下,个别省份和一些数量庞大的市县债务将威胁着我国经济和社会的安全,债务问题必须要得到有效的解决。本文从地方债务的相关概念和理论概念为基础,并在第一章进行了详细的介绍;第二章对地方政府债务的现状进行了梳理,分析了地方债务风险的几种情况;第三章分析了我国地方债务风险产生的原因,包括财政体制、经济体制、金融体制和行政机制等方面;第四章介绍国外一些处理地方债务的经验和办法,以期给我国处理地方债务风险以启示;第五章在前面几章分析的基础上,提出防范我国地方政府债务风险的对策,以避免债务危机的发生。
[Abstract]:The problem of local government debt in China has a long history. Scholars, experts and research institutions at home and abroad have made some in-depth research on the debt problem in China. The problem of local debt has been paid more attention by central government and local government in recent years. Since the reform and opening up, the economy of our country has achieved rapid development, the local economic construction of the whole country is in full swing, and the construction of infrastructure, public facilities and urbanization has been developed by leaps and bounds, and these construction all need a lot of funds. However, our local government does not have the right to issue bonds, so our local government uses the means of issuing bonds (including the bonds issued by the Ministry of Finance) and local financing platform companies to borrow debt on behalf of the Ministry of Finance. Local government debt is not only effective for local economic development, infrastructure construction, livelihood improvement and so on, but also contributes to the Asian financial crisis and sub-prime crisis. However, because of the imperfections in the financial system, economic system, supervision system, administrative system, etc., it provides the soil for illegal borrowing debt. At the same time, the scale and growth rate of local government debt in our country have all produced tremendous changes. A mine was laid for the debt crisis, drawing special attention from the central government. Our country has audited the local government debt several times according to law. The data released at the end of December 3013 is unexpected: the total scale of local government debt is close to 18 trillion, which is 67% higher than the last audit result at the end of 2010. Since then, instead of carrying out an inventory of local debts, the Audit Office has left the local government to report on its own by the end of 2014. The total amount of the three types of local debt reported by our local governments reached 24 trillion, an increase of more than 6 trillion yuan in a short period of one and a half years. The scale of the growth was astounding again, with 15.4 trillion of the debt directly responsible for repayment. In 2015, with the implementation of the new Budget Law and the orderly implementation of the Ministry of Finance on the replacement of local government debt, The scale of local debt has been effectively controlled, and the risks behind it have been mitigated to some extent, but the risks have not disappeared. There are more than 100 municipalities with a debt ratio of more than 100 percent and more than 400 at the county level. Under the overall debt ratio of 89 percent, the debts of individual provinces and some large cities and counties will threaten the economic and social security of our country. The debt problem must be solved effectively. Based on the related concepts and theoretical concepts of local debt, this paper gives a detailed introduction in the first chapter, the second chapter combs the current situation of local government debt, and analyzes several situations of local debt risk. The third chapter analyzes the causes of local debt risk in China, including financial system, economic system, financial system and administrative mechanism, etc. Chapter four introduces some experiences and methods of dealing with local debt in foreign countries. The fifth chapter, based on the analysis of the previous chapters, puts forward the countermeasures to prevent the local government debt risk in order to avoid the occurrence of the debt crisis.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5
本文编号：2229030
[Abstract]:The problem of local government debt in China has a long history. Scholars, experts and research institutions at home and abroad have made some in-depth research on the debt problem in China. The problem of local debt has been paid more attention by central government and local government in recent years. Since the reform and opening up, the economy of our country has achieved rapid development, the local economic construction of the whole country is in full swing, and the construction of infrastructure, public facilities and urbanization has been developed by leaps and bounds, and these construction all need a lot of funds. However, our local government does not have the right to issue bonds, so our local government uses the means of issuing bonds (including the bonds issued by the Ministry of Finance) and local financing platform companies to borrow debt on behalf of the Ministry of Finance. Local government debt is not only effective for local economic development, infrastructure construction, livelihood improvement and so on, but also contributes to the Asian financial crisis and sub-prime crisis. However, because of the imperfections in the financial system, economic system, supervision system, administrative system, etc., it provides the soil for illegal borrowing debt. At the same time, the scale and growth rate of local government debt in our country have all produced tremendous changes. A mine was laid for the debt crisis, drawing special attention from the central government. Our country has audited the local government debt several times according to law. The data released at the end of December 3013 is unexpected: the total scale of local government debt is close to 18 trillion, which is 67% higher than the last audit result at the end of 2010. Since then, instead of carrying out an inventory of local debts, the Audit Office has left the local government to report on its own by the end of 2014. The total amount of the three types of local debt reported by our local governments reached 24 trillion, an increase of more than 6 trillion yuan in a short period of one and a half years. The scale of the growth was astounding again, with 15.4 trillion of the debt directly responsible for repayment. In 2015, with the implementation of the new Budget Law and the orderly implementation of the Ministry of Finance on the replacement of local government debt, The scale of local debt has been effectively controlled, and the risks behind it have been mitigated to some extent, but the risks have not disappeared. There are more than 100 municipalities with a debt ratio of more than 100 percent and more than 400 at the county level. Under the overall debt ratio of 89 percent, the debts of individual provinces and some large cities and counties will threaten the economic and social security of our country. The debt problem must be solved effectively. Based on the related concepts and theoretical concepts of local debt, this paper gives a detailed introduction in the first chapter, the second chapter combs the current situation of local government debt, and analyzes several situations of local debt risk. The third chapter analyzes the causes of local debt risk in China, including financial system, economic system, financial system and administrative mechanism, etc. Chapter four introduces some experiences and methods of dealing with local debt in foreign countries. The fifth chapter, based on the analysis of the previous chapters, puts forward the countermeasures to prevent the local government debt risk in order to avoid the occurrence of the debt crisis.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5
【参考文献】
相关期刊论文 前10条
1 俞伯阳;;我国地方债发行中的困境与对策——兼论地方债“自发自还”问题[J];经济与管理;2016年06期
2 刘雁;;我国地方政府债务管理新政分析[J];时代金融;2015年33期
3 马志勇;;地方债券置换过程中存在的问题及建议[J];河北金融;2015年11期
4 张建波;李齐云;;地方政府债务:现状、效应与改革[J];河北学刊;2015年06期
5 温来成;王遥;王鼎;;预算法修改后地方政府债务风险控制机制研究[J];兰州商学院学报;2015年03期
6 李本松;;论我国地方债产生的根源和新常态下的解决对策[J];现代经济探讨;2015年05期
7 邹剑锋;;新预算法背景下的地方政府融资平台风险分析[J];对外经贸;2015年01期
8 熊涛;郭蕾;;我国地方政府债务风险预警体系研究——以青岛市为例[J];金融监管研究;2014年08期
9 孙成龙;;我国地方政府债务风险化解之策[J];经营与管理;2014年08期
10 杨林;侯欢;;财政分权视阈下防范和化解我国地方政府债务风险的路径选择[J];当代经济管理;2014年09期
，本文编号：2229030
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2229030.html
