我国地方政府债务管理问题与对策研究

发布时间：2018-05-18 19:19

本文选题：地方政府 + 地方政府债务　；参考：《大连海事大学》2012年硕士论文

【摘要】：随着我国社会主义市场经济体制的建立,各项相应的制度作出了相应的改革。1994年分税制的实施标志着我国政府财政管理体制的根本转变,在这一转变中,地方政府与中央政府之间的职责也进行了划分。这种划分对中央和地方政府财政造成了巨大影响,地方政府在税收上占的比重较小,并且增长较为缓慢,相关的政府职责却逐渐向地方政府集中。财权和事权的不合理划分造成了地方政府财政困难。近几年,以经济建设为中心的政府使命逐渐强化,地方政府在这一激励下集中精力发展经济。原有的财政困难加上发展经济的冲动对原有的地方政府财政体制产生了冲击。虽然现行法律明确禁止地方政府举债,但在发展经济的冲动、财政货币政策宽松的背景下,地方政府通过变相举债满足自身需要的同时使债务大幅度增长。关于地方政府债务的经济理论表明,地方政府合理借贷和资金运用能够促进地方政府实现其公共管理职能。但这建立在对地方政府债务恰当管理的基础之上,而我国在地方政府债务管理上仍存在很大欠缺,一系列管理制度并未建立起来。在这一主题和背景要求下,本文对我国的地方政府债务存在的问题与相应对策做了深入的研究。本文首先对我国地方政府债务的基本情况做了描述,简要陈述了我国地方政府债务的演进、浅层原因以及可能的影响,这作为本文问题提出的相关背景。在此基础上对本研究可能具有的理论和现实意义进行了陈述。为了进行相关研究,本文对相关文献进行了搜集和整理,从多个角度对相关文献进行了分类和总结,提出了“地方政府债务不仅是一个经济问题,也是管理问题”,并最终确定了本文研究的中心问题——政府内部治理视角下的地方政府债务管理。这一指导思想的确立为本文研究提供了基本思路。概念和相关理论是研究的另一起点。本文对于本研究密切相关的几个概念,包括债务、地方政府、地方政府债务、地方政府债务管理进行了界定。回顾了政府债务效应的争论、市场失灵与公共物品理论、道德风险与委托代理理论、政府失灵与公权力制约理论以及新公共管理理论。通过界定相关概念和进行权威理论阐述,以后的分析得以展开。对我国地方政府债务的现状和原因分析是本文的核心部分。在掌握大量材料的基础上,通过法律、制度和管理机构三个方面对我国地方政府债务管理取得的成就和存在的不足以及不足的原因进行了全面总结和深入分析。国外的管理经验能够为我国地方政府债务管理提供多样的思路。本文在第四部分对国外的地方政府债务管理实践进行了总结。为了与我国的现状分析相对应,国外的经验总结和启示分析也通过法律、制度和机构建设三个方面来进行。上述全面细致的分析最终是为了对我国地方政府债务管理提供指导。将理论基础作为逻辑基石,将中国现实作为现实基础,将国外经验作为参照,从政府公共治理角度提出了相关建议。建议从法律、制度和管理机构三个层面进行相应改革,并辅之以其他配套改革建议。
[Abstract]:With the establishment of the socialist market economy system in China, the corresponding reform of the system has made the corresponding reform in.1994 years. The implementation of the tax system marked the fundamental change of the government's financial management system. In this change, the responsibilities between the local government and the central government have also been divided. This division of the central and local government wealth. The government has a great influence, the local government has a small proportion of tax, and the growth is slow. The relevant government duties are gradually concentrated to the local government. The unreasonable division of financial power and power has caused the financial difficulties of the local government. In recent years, the government mission centered on economic construction has been strengthened gradually, and the local government is in this shock. The existing financial difficulties and the impulse to develop the economy have had an impact on the existing local government financial system. Although the current laws explicitly prohibit local government from raising debts, the local government can meet their needs in the context of economic impulsivity and financial and monetary policy. The debt increased considerably.
The economic theory of local government debt shows that the local government's reasonable borrowing and capital use can promote the local government to realize its public management function. However, it is based on the proper management of local government debt, and there is still a lot of lack in the local government debt management, and a series of management systems have not been established. Under this theme and background requirements, this paper makes an in-depth study of the problems and corresponding countermeasures of local government debt in China.
This paper first describes the basic situation of local government debt in China, briefly states the evolution of local government debt, the shallow cause and the possible influence, which is the relevant background of this paper. On this basis, the possible theoretical and practical significance of this study are stated.
In order to carry on the related research, this paper collects and collects the relevant literature, classifies and summarizes the related literature from many angles, and puts forward that "local government debt is not only an economic problem, but also a management problem", and finally determines the central issue of this study, the local government under the perspective of government internal governance. Debt management. The establishment of this guiding ideology provides a basic train of thought for this study.
Concepts and related theories are another starting point of the study. This paper defines several closely related concepts in this study, including debt, local government, local government debt, and local government debt management. It reviews the debate on the effect of government debt, market failure and public goods theory, moral risk and principal-agent theory, government failure. With the theory of public power restriction and new public management theory, by defining relevant concepts and conducting authoritative theory, the following analysis can be carried out.
The analysis of the current situation and causes of local government debt in China is the core part of this article. On the basis of mastering a large number of materials, the achievements and shortcomings of local government debt management in China are summarized and analyzed thoroughly through the three aspects of law, system and management institutions.
Foreign management experience can provide a variety of ideas for local government debt management in China. In this paper, the fourth part of the local government debt management practice in foreign countries is summarized. In order to compare with the analysis of the current situation in China, foreign experience summary and inspiration analysis are also carried out through three aspects of law, system and institution construction.
The above comprehensive and meticulous analysis is to provide guidance for local government debt management in China. The theoretical basis is the cornerstone of logic, the reality of China is taken as the basis of reality, and foreign experience is taken as the reference, and the relevant suggestions are put forward from the perspective of government public governance. It is suggested that the corresponding reform should be made from three levels of law, system and management organization. Leather, supplemented by other supporting reform proposals.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.5

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