我国地方政府债务存在的问题及对策研究

发布时间：2018-05-25 23:06

本文选题：财政分权 + 预算软约束　；参考：《安徽大学》2012年硕士论文

【摘要】：债务融资是很多国家政府通行的做法,可以集约化使用资金提高公共服务的效率,也是市场经济条件下财政职能发挥的重要手段和表现,其本身并没有洪水猛兽般可怕。但地方政府负债却成为我国目前主要的财政隐患,并且威胁着我国的经济安全和社会稳定,对其原因考虑需要跳出财政学和经济学的界限,从多重视角来分析它产生的深刻背景。对于地方债的研究一直很多,大部分观点都是认为财权与事权的不匹配是地方负债产生的根源,规模庞大、绩效低是债务风险的主要来源。本文是从两个疑问入手：如果财权与事权匹配,地方政府是否就不会举债；如果债务本身在来源上就是不合理的,仅仅从规模和效益上是否就能成为评判负债优劣的标准。为回答上述两个问题,文章首先从财政分权的角度研究我国地方负债产生的时代背景,解释为什么在《预算法》严禁地方政府出现财政赤字和举债的规定之下却又无法回避地方政府大规模举债的现实；再此基础上解释为什么在现行分权财政管理体制环境中产生的地方政府负债会产生如此诸多问题。通过分析认为,我国地方政府负债之所以会出现还有一个重要的环境背景,即集权的财政管理体制和预算软约束。再通过对问题的总结,进而得出问题背后的主要根源是宪法和法律的缺失财政分级管理下权、责的不对等,进而出现“集权”和“滥权”的矛盾,矛盾的集中表现为财政机会主义和预算软约束；而判断负债是否有问题的依据,主要是从它的来源是否合法、合理,使用是否经过民主程序,管理是否严格规范,而不能仅仅从数量规模和经济效益上考虑。因此在解决问题的思路上,本文立足于从问题产生的原因入手而不是仅仅从问题本身来考虑,从财政分权和预算管理以及地方债发行的完善方面,根本上找出化解这些问题的方法。通过上述分析和认识,本文立足于建立法制化的财政分级管理体制,从分权的方式上探讨地方债务的形成和对债务的控制和管理,通过法制化的财政分权强化预算约束和预算管理,规范政府财政行为,控制地方政府债务,并利用地方债的发行疏导地方负债的隐性流毒。
[Abstract]:Debt financing is a common practice in many countries. It can use funds intensively to improve the efficiency of public service. It is also an important means and performance of fiscal function under the market economy. However, the debt of local governments has become the main financial hidden trouble in our country at present, and it threatens the economic security and social stability of our country. Considering the reasons, we need to jump out of the boundaries of finance and economics. From the perspective of many aspects to analyze its profound background. There is a lot of research on local debt, most of the view is that the mismatch between financial power and power is the root of local debt, the scale is large, the low performance is the main source of debt risk. This article starts with two questions: if the financial power and the power match, whether the local government will not borrow; if the debt itself is unreasonable, only from the scale and efficiency can become the standard of judging the debt. In order to answer the above two questions, this paper first studies the background of the generation of local debt in China from the perspective of fiscal decentralization. Explain why the "Budget Law" forbids the local government to appear the financial deficit and the borrowing but cannot evade the reality of the local government borrowing on a large scale; On this basis, this paper explains why the local government liabilities in the current decentralized financial management system have so many problems. Through analysis, it is concluded that there is also an important environmental background for the emergence of local government debt in China, that is, centralized financial management system and soft budgetary constraints. Then through the summary of the problem, it is concluded that the main root behind the problem is the lack of power and responsibility under the financial grading management of the constitution and law, and then the contradiction between "centralization" and "abuse of power" appears. The contradictions are mainly manifested in fiscal opportunism and soft budgetary constraints, and the basis for judging whether there is a problem with the debt is mainly whether its source is legal, reasonable, whether it is used through democratic procedures, and whether its management is strictly regulated. But not only from the quantity scale and the economic benefit consideration. Therefore, in order to solve the problem, this paper starts with the causes of the problem and not only from the problem itself, from the fiscal decentralization, budget management and the perfection of local debt issuance. Find a way to solve these problems. Through the above analysis and understanding, this paper is based on the establishment of a legalized financial hierarchical management system, from a decentralized approach to discuss the formation of local debt and the control and management of debt. Through the legalization of fiscal decentralization to strengthen the budget constraints and budget management, regulate the government financial behavior, control local government debt, and use the issue of local debt to dredge the hidden poison of local debt.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.5

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