内部控制服务地方政府性债务治理的机理和路径研究

发布时间：2019-06-28 14:04

【摘要】：随着新一轮政治周期的开启,地方政府性债务风险问题受到了前所未有的关注,不但被载入中央和各省市的《政府工作报告》,也成为中共中央《关于全面深化改革若干重大问题的决定》中浓墨重彩的一笔,事实上成为改革全面深化的一个突破口。中共中央、国务院以及各级地方政府的高度关注表明,地方政府性债务问题已超出常规财政和经济问题的范畴而上升至国家治理的层面,成为“事关全局的重大问题”。201 1年以来,我国各级政府积极采取措施化解债务存量、规范举债行为,取得了一定成效,但也暴露出一些难以根治的“顽疾”。既有的文献,从财政、经济、政治和组织行为等多个方面对于地方政府性债务风险的本质和成因进行了解读,有的还建立了系统的分析框架,推动了理性认知的持续深入,但落实到对策建议方面,不免落入就事论事的窠臼,所提的举措也都大同小异。事实上,无论是国家治理还是内部控制,都建立了一套能够自洽的理论和制度框架体系,能够为具体风险事项的治理提供有针对性的指导,尤其是内部控制,本身就是从系统论和控制论的视角全面分析进而有效应对系统可能存在的内外部风险。本文从一个新的视角探寻内部控制服务国家治理的可能性,并对其运行机理和实施路径进行细致刻画,为推动实现国家治理体系和治理能力现代化提供了新的思路。除绪论外,主要内容包括：第2章内部控制服务地方政府性债务治理的理论分析。首先对内部控制和国家治理的若干基础性问题做简单但必要的说明。主要有：系统论和控制论的基本原理及其对理论研究和实践的指导意义；权力制约理论的内涵；国家治理和科层理论；国家职能、异化理论以及中国式治理的基本特征等。结合本文议题,进一步论证政府会计、国家审计、内部控制与国家治理的关系,并对内部控制服务国家治理的内在逻辑进行了初步探讨。第3章政府内部控制本质和职能的历史考察。目前的主流观点认为,内部控制的真正产生还是“上个世纪四十年代的事情”,通过对金文和《周礼》史料的比较分析,本文将内部控制的历史追溯至距今约3052年至2777年的春秋时期。这种差异源于对“内部控制”的不同界定,将“对权力的制衡”视为内部控制的基本功用,有利于深刻把握政府内部控制和企业内部控制的内在关联,厘清内部控制与国家治理的固有联系,为构建地方政府性债务内部控制体系奠定了扎实的理论基础。第4章地方政府性债务的影响因素：基于省级面板数据的经验证据。利用审计署以及全国30个省份所发布的《政府性债务审计结果公告》,提取并加工整理了30省份2010-2012年政府性债务相关数据,对政府性债务的影响因素进行实证检验。研究发现：①省委书记来自中央的省份政府性债务水平显著偏低,②吸引外商投资对地方政府性债务水平具有显著影响,为探明地方政府性债务影响因素提供了更为细致和可靠的经验证据。第5章地方政府性债务审计的固有局限与优化路径。在肯定审计工作所取得成效的基础上,着重从“运动型”治理的角度,阐述作为专业监督手段的国家审计在地方政府性债务风险治理方面的固有局限,并基于审计结果进行了统计检验。为弥补这一“运动型”治理手段的不足,必须配合使用常规化的治理手段,内部控制就是一个较好的备选方案。藉此论证：完善的政府内部控制是实现国家治理体系和治理能力现代化的不可或缺的重要抓手和有力工具。第6章地方政府性债务风险治理的常规长效机制：以内部控制为分析框架。首先概括提炼地方政府性债务风险的本质及其治理的起点、困境和内在逻辑,着重论述了内部控制在地方政府性债务风险治理中的适用性,并界定了拟构建的内部控制系统的目标和基本原则,进而描绘了地方政府性债务内部控制的实现路径；并借助30省份政府性债务审计报告,梳理2011年以来我国地方政府在地方政府性债务治理方面所做的探索和制度创新,验明国家治理引入内部控制理念的必要性和可行性。扎根于丰富的理论研究和实践探索,将地方政府性债务问题置于组织理论和治理框架中,试图为把握地方政府性债务风险的本质、成因以及治理方式等基本范畴提供新的观点和思路。本文可能的创新点主要有：(1)运用治理理论,从中央与地方政府的互动关系中透视地方政府性债务问题,为理解政府性债务的本质提供了新的视角。少量文献将地方政府过度举债视为特定环境下地方政府的“行为异化”,未从动态视角全面考察中央和地方的关系。本文从作为委托人的中央政府进行集权控制和作为代理人的地方政府实施反控制的互动关系中全面把脉地方政府的过度投资行为,建立了较为严谨的理论分析框架。(2)基于政府性债务审计结果,首次通过省级面板数据实证检验地方政府性债务的影响因素,为探明政府性债务风险的成因提供了新的证据。一直以来,地方政府性债务数据不公开、不透明,甚至缺乏权威的统计口径,以致相关的实证研究非常有限。基于30省份《政府性债务审计结果》所提供的政府性债务的省级面板数据,实证检验了地方政府所面临的政治激励和经济激励对各省份政府性债务水平的影响程度,为探明地方政府性债务的影响因素提供了更为细致、可靠的经验证据。(3)将政府性债务审计置于国家治理体系发展演化的历史进程中考察,剖析审计监督的成效与困境,为全面理解国家审计服务国家治理的路径提供新的视角。无论是数量还是质量,政府性债务审计的理论研究都已落后于实践。本文立足鲜活的政府性债务审计实践,引入“运动型”治理的制度分析框架,在探明当前政府性债务审计固有局限性的基础上对其未来发展提出了若干指导性意见。(4)基于发行地方债的迫切需要,通过多维度的比较分析,倡导建立以内部控制为制度框架的地方政府性债务长效治理机制,为实现国家治理体系现代化提供了新的思路。建立全面的内部控制,实际上是基于系统论和风险管理理论,对当前各项管理制度进行整合。在梳理政府性债务形成机制的基础上,准确把握当前地方政府治理所面临的种种制约因素,进而认清体制和机制障碍,建构了地方政府性债务风险治理的长效机制,为推动实现国家治理体系和治理能力现代化提供可能的优化解。
[Abstract]:With the opening of a new round of political cycle, the problem of local government debt risk has been paid more and more attention, not only in the central and municipal governments' work reports>, It is also a breakthrough in the overall deepening of the reform of the Central Committee of the Communist Party of China (CPC), which is the decision of the Central Committee of the Communist Party of China (CPC) to deepen the reform of a number of major issues. The high attention of the Central Committee of the Communist Party of China, the State Council and local governments at all levels indicates that the local government debt problem has risen to the level of national governance beyond the scope of the conventional financial and economic problems, and has become the "a major problem in the whole world". Since 1 1, the government at all levels of our country has taken measures to resolve the debt stock. In order to standardize the debt behavior, some achievements have been made, but some hard-to-be-cured "a stubborn disease" are also exposed. The existing literature, from many aspects such as financial, economic, political and organizational behavior, explains the nature and cause of local government debt risk, and has also established an analysis framework of the system, which has promoted the continuous in-depth of the rational cognition, but in the implementation of the countermeasure suggestion, It's not easy to fall into the podophyte of the matter, and the proposed move is also the same. in fact, both national governance and internal control have set up a system of self-consistent theoretical and institutional framework that can provide targeted guidance for governance of specific risk-related matters, in particular internal control, It is from the perspective of system theory and cybernetics to analyze the internal and external risks that the system may exist. This paper probes into the possibility of internal control service country governance from a new perspective, and makes a detailed description of its running mechanism and implementation path, and provides a new way to promote the modernization of national governance system and governance ability. In addition to the introduction, the main contents include: Chapter 2, the theoretical analysis of local government debt governance in the internal control service. First, a few basic questions of internal control and national governance are simply but necessary. The main features are: the basic principle of system theory and cybernetics and its guiding significance to the research and practice of theory; the connotation of power restriction theory; the national governance and the theory of science and technology; the national function, the different theory and the basic characteristics of Chinese governance. In this paper, the relationship between government accounting, national audit, internal control and national governance is further demonstrated, and the internal logic of internal control service is discussed. Chapter 3. Historical investigation of the nature and function of the internal control of the government. The current main point of view is that the real production or "the four-year-old thing in the last century" of internal control, through the comparative analysis of Jin Wen and historical materials, this paper traces the history of internal control to the spring and autumn period from about 3052 to 2777. The difference is due to the different definition of the "internal control", regards the "balance of power" as the basic work of internal control, is favorable for deep understanding of the internal relation between the internal control of the government and the internal control of the enterprise, and clarifies the inherent relation between the internal control and the national governance, It has laid a solid theoretical foundation for the construction of the internal control system of local government debt. Chapter 4 Impact of local government debt: empirical evidence based on provincial panel data. The government-based debt-related data of the 30 provinces,2010-2012, were extracted and processed by the Audit Office and the 【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.5

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