我国地方政府性债务的潜在风险和风险防范研究

发布时间：2018-06-19 01:38

本文选题：地方政府性债务 + 管理　；参考：《山东大学》2012年硕士论文

【摘要】：地方政府性债务是特定历史时期的产物。虽然我国预算法明确规定,地方政府不允许举债,但随着我国经济发展速度不断加快,政府公益性建设项目和城市基础设施建设的资金需求不断增加,而分税制后地方政府的可用财力却远远不能满足需要,地方政府出于加快经济发展、改善民生、缓解就业矛盾等多种目的,开始以不同的形式大规模举借债务。特别是1998年东南亚金融危机和2008年美国次债危机引发的全球金融危机爆发后,产生了两个地方政府举债的高峰。地方债务规模的剧增,使得我国地方政府性债务在管理和风险防范方面的不足逐步显露,地方政府性债务风险也局部凸显,成为我国经济财政领域的突出问题。2011年爆发的欧债危机,引发了对我国地方性债务风险问题的诸多讨论,在此情况下,本文对我国地方政府性债务的管理和风险防范问题进行深入细致的研究,具有十分重要的理论和现实意义。本文对地方政府性债务管理和风险防范这一研究课题的国内外研究现状进行了综述,提出了本文的研究思路和研究框架。从我国地方政府性债务的基本概况入手,对地方政府性债务进行了界定,概述了地方政府性债务的含义、分类、现有规模、结构及特点。在此基础上,重点对我国地方政府性债务的风险状况进行了分析和评价,深入分析了地方政府性债务产生的原因,阐明了地方政府性债务的形成机理。特别是对国外在地方政府性债务管理和风险防范方面的先进经验进行了综述,分析了其对我国地方政府性债务管理和风险防范的借鉴意义。最后结合我国实际,从财税体制改革和预算管理的角度提出了我国地方政府性债务管理和风险防范的对策和建议。
[Abstract]:Local government debt is the product of a specific historical period. Although the Budget Law of our country clearly stipulates that local governments are not allowed to borrow money, as the pace of our country's economic development continues to accelerate, the demand for funds for public welfare construction projects and urban infrastructure construction by the government is constantly increasing. However, the available financial resources of local governments are far from being able to meet the needs after the distribution tax system. For the purpose of speeding up economic development, improving people's livelihood and alleviating the contradiction of employment, local governments began to borrow debt in different forms on a large scale. Especially after the financial crisis in Southeast Asia in 1998 and the global financial crisis in 2008 in the United States, there are two peaks of borrowing by local governments. With the rapid increase of the scale of local debt, the deficiency of local government debt in management and risk prevention is gradually revealed, and the risk of local government debt is also partially highlighted. The European debt crisis broke out in 2011, which triggered a lot of discussions on the risk of local debt in China. This paper makes a thorough and detailed study on the management and risk prevention of local government debt in China, which is of great theoretical and practical significance. This paper summarizes the research status of local government debt management and risk prevention at home and abroad, and puts forward the research ideas and research framework of this paper. Starting with the basic situation of local government debt in China, this paper defines the local government debt and summarizes the meaning, classification, existing scale, structure and characteristics of local government debt. On this basis, the risk situation of local government debt in China is analyzed and evaluated, the causes of local government debt are deeply analyzed, and the formation mechanism of local government debt is clarified. In particular, the advanced experience of foreign countries in local government debt management and risk prevention is summarized, and its reference significance to local government debt management and risk prevention in China is analyzed. Finally, combined with the reality of our country, this paper puts forward the countermeasures and suggestions of local government debt management and risk prevention from the perspective of fiscal and taxation system reform and budget management.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.5

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