论地方政府发行公债的问题与法律规制初探

发布时间：2018-04-29 14:10

本文选题：地方政府发债权 + 合理性　；参考：《南京师范大学》2012年硕士论文

【摘要】：地方财政权自主是地方自治的基础内容,而地方政府发债权又是地方财政自主的重要内涵。地方政府发债的根本前提就是要求地方政府拥有相对独立的财权,能够以地方政府自己的财政收入来偿还债务。虽然对于地方政府的发债权问题存在着分歧,但是认可地方政府拥有发债权的观点也渐渐多起来。作为单一制的发展中国家,我国地方政府能否享有相应的发债权,事关分税制改革的深化和市场经济的繁荣,牵涉到中央与地方分权的宪政问题。赋予我国地方政府一定的发债权,允许地方政府发行公债,不仅是市场经济发展的必然要求,也是宪政改革的良好契机。从现在的实际情况来看,我国地方政府并没有明确的发行地方公债的权力,但是,地方政府实际上已经通过融资平台一些方式就发行公债做出了尝试,因此,尽管地方政府发行公债存在一些问题,但赋予地方政府发债权并且从法律方面进行规制是值得研究的。本文第一章对地方政府发行公债进行了理论分析,分析了地方政府的发债权的性质,指出了允许地方政府发行公债的合理性,为地方政府发行公债提供了一定的理论基础。本文第二章主要是就我国地方政府在发行公债过程中存在的问题进行了讨论,对我国地方政府发行公债的制度设计提供了有益的思考角度。本文第三章主要对如何确保地方政府有效、健康地发行公债进行了讨论。首先提出了发行公债应当遵循的平等公开、比例、信赖保护、公共利益等公法原则,其次则对地方政府发行公债提出了具体的制度思考,包括从立法上明确规定发行公债的主体、范围、用途以及利率等问题,同时也要清除《预算法》的法律障碍,修改相关的法律制度,建立严格的审批制度、信息披露制度以及信用评级制度,以消除地方政府发行公债存在的问题与风险,实现地方政府发行公债的法治化并保证其顺畅地发行。
[Abstract]:The autonomy of local fiscal power is the basic content of local autonomy, and the right of local government to issue bonds is an important connotation of local financial autonomy. The basic premise of local government bond issuance is to require local government to have relatively independent financial power and to repay the debt with local government's own revenue. Although there are differences on the issue of local government's right to issue bonds, there is a growing acceptance of local government's right to issue bonds. As a developing country with a single system, whether our local government can enjoy the right to issue bonds is related to the deepening of the reform of the tax sharing system and the prosperity of the market economy, and to the constitutionalism of the separation of powers between the central and local governments. It is not only an inevitable requirement for the development of market economy but also a good opportunity for constitutional reform to grant local governments the right to issue bonds and allow them to issue public bonds. Judging from the actual situation, our local government does not have a clear power to issue local government bonds. However, local governments have actually tried to issue bonds through some means of financing platform, so, Although there are some problems in issuing local government bonds, it is worth studying to grant local governments the right to issue bonds and to regulate them in terms of law. In the first chapter, the author makes a theoretical analysis of the local government issuing public debt, analyzes the nature of the local government's right to issue bonds, points out the rationality of allowing the local government to issue the public debt, and provides a certain theoretical basis for the local government to issue the public debt. The second chapter mainly discusses the problems existing in the process of issuing public debt by local governments in our country, and provides a useful angle of thinking for the system design of issuing public debt by local governments in our country. The third chapter mainly discusses how to ensure the local government to issue government bonds effectively and healthily. First of all, it puts forward the public law principles of equal openness, proportion, trust protection, public interest and so on which should be followed in issuing public bonds. Secondly, it puts forward specific institutional thinking on issuing public bonds by local governments. Including making clear in legislation the main body, scope, use and interest rate of issuing public debt. At the same time, it is necessary to clear the legal obstacles of the Budget Law, revise the relevant legal system, and establish a strict examination and approval system. The information disclosure system and credit rating system can eliminate the problems and risks existing in the issuance of local government bonds, realize the rule of law and ensure the smooth issuance of bonds issued by local governments.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.5;D922.2

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