地方债视野下的政府责任研究

发布时间：2018-03-24 23:37

本文选题：地方债　切入点：政府责任　出处：《华南理工大学》2012年硕士论文

【摘要】：在现代市场经济体系中，地方政府在享有自行发债“权利”的同时也必须独立承担偿还“责任”，权责一致是公共财政理念下对地方政府经济职能作用发挥的基本要求。如果地方政府只享有自行发债的融资权利，而不能相应地承担对辖区内企业、居民、债务认购者和中央政府的相应责任，则地方债发行很容易出现盲目举债、反复举债、投资低效率以及公共产品供给不足等行为。在这个意义上看，我们不能将此次四省市的自行发债试点单纯地理解为融资工具，而应从地方政府的经济功能发挥等角度去审视其背后的制度意蕴。允许四省市进行自行发债试点，不仅意味着地方政府拥有了更多的融资平台，，而且也意味着地方政府在走向责任型政府、法治型政府、服务型政府的进程中有更大作为。本文试图从法律的角度对地方政府的责任进行探讨，共分五部分：第一部分是绪论。针对当下热点问题，阐述研究该问题的意义。进而论述该主题国内外研究现状和个人研究思路；第二部分是地方债相关问题概述，主要探讨了地方债券的理论基础、地方债券的历史、地方投融资平台、地方债面临的主要风险；第三部分对我国地方政府责任进行界定，确定了地方政府的角色；第四部分介绍国外地方债责任制度；第五部分提出了构建地方政府责任控制机制。
[Abstract]:In the modern market economy, The local government must bear the "responsibility" independently while enjoying the "right" to issue its own bonds. The consistent rights and responsibilities are the basic requirements of the local government's economic function under the concept of public finance. If the local government only enjoys the "responsibility" Have the right to issue bonds on their own, Without corresponding responsibility for enterprises, residents, debt subscribers and the central government within the jurisdiction, local debt issuance is prone to blind borrowing and repeated borrowing. Inefficient investment and inadequate supply of public goods. In this sense, we cannot simply interpret the four provinces and municipalities' self-issued debt pilot as a financing instrument. Instead, we should examine the institutional implications behind the local government from the perspective of exerting its economic functions. Allowing the four provinces and municipalities to carry out self-issued debt pilot projects does not only mean that the local government has more financing platforms. It also means that the local government is doing more in the process of the responsible government, the rule of law government and the service government. This paper tries to discuss the responsibility of local government from the angle of law. It is divided into five parts: the first part is the introduction. The second part is an overview of the problems related to local bonds, mainly discusses the theoretical basis of local bonds, the history of local bonds. The third part defines the responsibility of the local government in our country, determines the role of the local government, the fourth part introduces the responsibility system of the foreign local debt; The fifth part puts forward the construction of local government responsibility control mechanism.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.2;F812.5

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