我国地方政府债券制度研究

发布时间：2018-04-01 00:17

本文选题：地方政府债券　切入点：制度　出处：《广西大学》2012年硕士论文

【摘要】：1994年,我国借鉴了西方市场经济国家财政体制经验,对财政体制进行了改革,即实行分税制。自此之后,是否完全承认地方政府拥有独立的财政权进而承认地方政府拥有独立的举债权力,是我国学术界热切关注的话题。从既有的研究成果来看,无论从理论还是现实,我国地方政府自主发行债券是必然的趋势。因此,构建一个科学、规范的地方政府债券制度尤为必要。本文在第三章对我国中央代发模式及自行发债试点的两次地方政府债券重大实践进行了考察和评价,指出了其存在的一些问题。接下来分别对美国、日本两个典型国家的地方债制度进行了考察,并总结出了各自对构建我国地方政府债券制度的一些启示：如：地方债发行须有严格的发行程序和审批制度；地方政府债券发行须有完善的监管和风险预警机制；地方债券发行须有一个科学的偿债机制等。本文最后在借鉴国外发达国家经验的基础上并结合我国现实情况,从发行、流通、偿还、使用等方面设计了地方政府债券相关制度,并指出,须构建地方政府债券的风险预警机制,以期构建一个科学、规范的地方政府债券制度,使其为我国的地方经济社会发展贡献持续力量。
[Abstract]:In 1994, China adopted the experience of the financial system of the western market economy countries and carried out the reform of the fiscal system, that is, the implementation of the tax sharing system. Whether the local government has the independent financial power and then the local government has the independent borrowing power is the hot topic of our academic circles. From the existing research results, whether from the theory or the reality, It is an inevitable trend for local governments to issue bonds independently in China, so it is necessary to construct a scientific and standardized bond system of local governments. In the third chapter, the author makes an investigation and evaluation of two major practices of local government bonds in China's central issuing model and self-issued bonds, and points out some existing problems. The local bond system of two typical countries in Japan has been investigated, and some enlightenments on the construction of local government bond system in China have been summed up: for example, the issuance of local bonds must have strict issuing procedures and examination and approval system; The issuance of local government bonds must have a sound supervision and risk warning mechanism, and the issuance of local bonds must have a scientific repayment mechanism. Finally, based on the experience of foreign developed countries and the reality of our country, this paper designs the relevant system of local government bonds from the aspects of issuing, circulation, repayment and use, and points out that, The risk early warning mechanism of local government bonds should be set up in order to construct a scientific and standardized local government bond system and make it contribute to the local economic and social development of our country.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.5

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