我国赋予地方政府举债权研究

发布时间：2018-04-01 13:18

本文选题：地方政府　切入点：分税制　出处：《湖南大学》2012年硕士论文

【摘要】：从1994年我国进行分税制改革以来，中央财政收入所占比重日益提高，而地方财政收入所占比重急剧下降。与此同时，地方政府财政支出比重却在不断上涨。地方政府财权和事权的不协调，使地方政府陷入巨大的财政困境，因此中国各地区、各层级的地方政府大都在不同程度上举债度日或负债经营，而且所负债务的种类之多，负担之重，已超出一般人之想象。由此可见，全面、正确地认识地方债务问题，尤其是进行赋予地方政府举债权问题的探索和研究，，无疑具有重要的理论和实践价值。本文首先从赋予地方政府举债权的一般理论问题入手，合理地阐释了公共产品理论、政府职能划分理论和财政分权理论等三个理论依据，进而分析了赋予地方政府举债权的必要性。其次，通过阐述当前地方政府债务的总体规模、基本结构，总结出我国地方政府债务的整体特征，较全面地分析了我国赋予地方政府举债权存在的制约因素及其障碍因素形成的原因。之后，总结了发达国家赋予地方政府举债权的有益经验，并得出对我国的启示。最后，笔者根据以上论述，得出了现阶段我国赋予地方政府举债权不仅是必要的也是可行的基本结论，在此基础上，论文提出了现阶段我国应从以下述几个方面赋予地方政府举债权：完善相关法律法规和制度；严格地方政府举债的审批制度；建立规范的地方政府举债决策责任制；建立地方政府信用评级体系和债券信息披露制度等。
[Abstract]:Since the reform of taxation system in China in 1994, the proportion of central fiscal revenue has been increasing day by day, while the proportion of local fiscal revenue has declined sharply. At the same time, However, the proportion of local government financial expenditure is rising. The disharmony between local government's financial power and administrative power makes local governments fall into huge financial difficulties. Therefore, all regions in China, Most of the local governments at all levels have borrowed money to survive or operate in debt to varying degrees, and the variety and burden of their debts have exceeded the average person's imagination. Thus, it can be seen that the local debt problem is fully and correctly understood. Especially, it is of great theoretical and practical value to explore and study the issue of granting local governments creditor's rights. This paper begins with the general theoretical issues of giving local governments credit rights, and explains three theoretical bases: the theory of public goods, the theory of government function division and the theory of fiscal decentralization. Secondly, by expounding the overall scale and basic structure of local government debt, the author summarizes the overall characteristics of local government debt in China. This paper comprehensively analyzes the restrictive factors and the reasons for the formation of obstacles to the granting of local government creditor's rights in China. After that, it sums up the beneficial experience of the developed countries in granting local government creditor's rights, and draws some enlightenment to our country. Based on the above discussion, the author draws the basic conclusion that it is not only necessary but also feasible for our country to grant local governments creditor's rights at the present stage, and on this basis, The paper puts forward that at present our country should grant local government creditor's rights from the following aspects: perfecting relevant laws and regulations, strict examination and approval system of local government borrowing, establishing standard responsibility system of local government borrowing decision; Establish local government credit rating system and bond information disclosure system.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.5

【引证文献】