我国地方政府债务管理问题研究

发布时间：2018-06-28 09:47

本文选题：地方政府债务管理 + 债务风险　；参考：《湖北大学》2012年硕士论文

【摘要】：欧美各国相继爆发的债务危机提醒我们必须全面审视本国债务情况,防范债务险。事实上,我国债务情况并不乐观,特别是地方政府债务管理存在诸多问题。地方政府适度举债可以有效补充公共财政资金需求,促进地方经济发展。但我国地方政府债务管理长期处于无序状态,随着时间的推移,积累了诸多问题。如管理手段单一,举债无节制,资金使用浪费,缺乏监督等。这些问题加大了债务风险,影响地方政府财政的良好运行,不利于地方经济的健康发展和社会稳定,因此,研究我国地方政府债务及管理问题显得尤为迫切。本论文以中国地方政府债务及其管理为研究对象,全文分为五大部分。第一部分,绪论。主要阐述了本论文的研究背景、写作意义,综述了国内外地方政府债务管理研究成果、研究方法、论文的创新与不足,最后简要介绍了地方政府债务管理相关基本理论。第二部分,我国地方政府债务基本现状分析。本部分采用最新地方政府债务统计数据,分析我国地方政府债务规模,种类,债务使用等债务基本状况。在此基础上指出我国地方政府债务存在的财政风险。第三部分,我国债务管理问题存在的主要问题。目前,我国债务管理现状是,法律滞后,缺乏专门的地方政府债务管理法律；管理体制分散,举债权限分散与诸多机构,缺乏统一权威机构对地方政府债务进行全面管理；管理水平低下,管理手段单一。债务偿还准备金制度、资金运行管理制度、风险预警制度地方等关键制度尚未建立；第四部分,我国地方政府债务管理问题原因分析,主要从行政体制、财政体制、政府职能等三个方面分析地方政府债务问题的成因。第五部分,完善我国地方政府债务管理制度的建议。本部分主要提出了制定专门的债务管理法律,赋予地方政府举债合法权；选择合理的债务管理模式,设置管理机构；建立债务资金运行管理制度,提高资金使用效率；建立债务风险预警机制,防范风险；引入社会监督,强化债务监管等对策,完善我国地方政府债务管理制度。
[Abstract]:The successive debt crises in Europe and the United States remind us that we must take a comprehensive look at our debt situation and guard against debt insurance. In fact, China's debt situation is not optimistic, especially the local government debt management has many problems. Appropriate borrowing by local governments can effectively supplement the demand for public finance funds and promote local economic development. However, local government debt management in China has been in a state of disorder for a long time and accumulated many problems with the passage of time. Such as single management means, excessive borrowing, waste of funds, lack of supervision and so on. These problems increase the debt risk, affect the good operation of local government finance, and are not conducive to the healthy development of local economy and social stability. Therefore, it is urgent to study the debt and management of local government in China. This thesis focuses on the Chinese local government debt and its management, which is divided into five parts. The first part, introduction. This paper mainly describes the research background and writing significance of this paper, summarizes the domestic and foreign local government debt management research results, research methods, the paper's innovation and shortcomings, and finally briefly introduces the basic theory of local government debt management. The second part, our country local government debt basic present situation analysis. Based on the latest statistics of local government debt, this part analyzes the basic situation of local government debt in China, such as scale, type, debt use and so on. On this basis, it points out the financial risk of local government debt in China. The third part, the main problems of debt management in China. At present, the present situation of debt management in our country is that the law lags behind, the local government debt management law is lacking, the management system is decentralized, the authority of borrowing is scattered with many organizations, and the unified authority organization is lacking in the overall management of the local government debt. The management level is low, the management means is single. The key systems, such as debt repayment reserve system, fund operation management system, risk warning system and so on, have not yet been established. The fourth part is the analysis of the causes of local government debt management problems, mainly from the administrative system, the financial system, This paper analyzes the causes of the debt problems of local governments in three aspects, such as government functions. The fifth part, perfect our country local government debt management system suggestion. This part mainly puts forward to make special law of debt management, endow the local government with the right to borrow and cooperate with the law; choose the reasonable debt management mode, set up the management organization; establish the operating management system of the debt fund, improve the efficiency of the use of funds; To establish early warning mechanism of debt risk, to prevent risk, to introduce social supervision, to strengthen debt supervision, and to perfect the debt management system of local government in China.
【学位授予单位】：湖北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D625

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