我国地方政府性债务整体风险问题研究

发布时间：2018-06-13 23:20

本文选题：地方政府性债务 + 投融资平台公司　；参考：《财政部财政科学研究所》2012年硕士论文

【摘要】：我国《预算法》明确规定地方政府不列赤字不得举债,但事实上地方政府性债务确是长期存在的。随着世界各国债务危机频繁发生,我国地方政府性债务的社会关注度也逐渐提高,对其风险程度的争论也日益激烈,尤其是饱受争议的地方政府投融资平台公司更是成为各方热议的焦点。2011年6月27日,审计署发布了全国地方政府性债务的审计结果公告,这是我国建国以来对地方政府性债务最全面的摸底,也使一直深藏“黑箱”中的地方政府性债务走向明朗。由于政府具有公共主体和经济主体的双重身份,地方政府性债务涉及面非常宽泛,债务形式纷繁复杂,形成原因也多种多样,因此不可排除许多债务长期处于统计和监管之外。从社会各界的讨论中也不难发现,对地方政府性债务的认识还存在某些误区,如视或有负债为“坏的东西”,将不同类型的债务直接加总等等,所以本文试图对地方政府性债务的整体风险和饱受争议的投融资平台公司进行深入分析。本文首先从地方政府性债务的理论分析出发,以世界银行专家Hana提出的债务矩阵为分析工具,提出本文的分析框架；再结合审计署的权威审计结果对地方政府性债务的基本情况进行详细分析；并对地方政府投融资平台公司和我国地方政府自主发行市政债进行深入探讨；进而对我国地方政府性债务的整体风险进行分析；最后根据我国的现实国情及国际经验,提出对地方政府性债务管理和风险防范的几点建议。
[Abstract]:Our country's "Budget Law" clearly stipulates that local government should not borrow money without deficit, but in fact, local government debt does exist for a long time. With the frequent occurrence of debt crisis in various countries in the world, the social attention of local government debt in our country has gradually increased, and the debate on the risk degree of local government debt has become increasingly fierce. In particular, the controversial local government investment and financing platform companies have become the focus of heated debate. On June 27, 2011, the Audit Office issued an announcement on the results of the audit of local government debt across the country. This is the most comprehensive mapping of local government debt since the founding of the people's Republic of China. Because the government has the dual identity of the public subject and the economic subject, the local government debt involves a very broad area, the debt form is complicated, the forming reason is also various, so many debts can not be excluded from the statistics and supervision for a long time. It is not difficult to find out from the discussions in all walks of life that there are still some misunderstandings about local government debt, such as treating contingent liabilities as "bad things," adding up different types of debts directly, and so on. Therefore, this paper attempts to analyze the overall risk of local government debt and controversial investment and financing platform companies. Based on the theoretical analysis of local government debt and the debt matrix proposed by World Bank expert Hana, this paper puts forward the analysis framework of this paper. Combining with the authoritative audit results of the Audit Office, the basic situation of the local government debt is analyzed in detail, and the local government investment and financing platform company and the local government issue municipal debt independently are deeply discussed. Finally, according to the actual situation of our country and international experience, some suggestions on the management and risk prevention of local government debt are put forward.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.5

【引证文献】