我国发行地方政府债券问题研究

发布时间：2018-07-06 19:08

本文选题：地方政府债券 + 国债负担率　；参考：《山东经济学院》2011年硕士论文

【摘要】：从1994年我国进行分税制改革以来,中央财政收入所占比重日益提高,而地方财政收入所占比重急剧下降。与此同时,地方政府财政支出比重却不断上涨。地方政府财权和事权的不协调,使地方政府陷入巨大的财政困境,因此中国各地区、各层级的地方政府大都在不同程度上举债度日或负债经营,而且所负债务的种类之多,负担之重,已超出一般人之想象。由此可见,全面、正确地认识地方政府债务问题,尤其是关于我国发行地方政府债券问题的研究,具有重要的理论和实践价值。本文首先从发行地方政府债券的理论依据入手,界定了公债,地方政府债券的定义,分析了地方政府债券的特点,从公共产品理论、政府职能划分理论和财政分权理论三个角度进行了理论依据的分析。其次,通过选取国债负担率,国债依存度两项指标,及从地方政府债券的需求及中央政府管理角度分析了我国发行地方政府债券是可行的。再次,基于2009年发行地方政府债券的实践经验,分析了目前我国在发行地方政府债券的特点,存在的问题及原因。之后,总结了以美国、日本为代表的发达国家发行地方政府债券的做法,并得出对我国的启示。最后,笔者根据以上几章的论述,提出了现阶段我国应该从下述几个方面完善地方政府债券体系:完善相关法律法规和制度;深化现行分税制改革;根据市场规律,建立健全地方政府债券发行制度;完善地方政府债券监管体系。
[Abstract]:Since the reform of taxation system in 1994, the proportion of central fiscal revenue has been increasing day by day, while the proportion of local fiscal revenue has declined sharply. At the same time, the proportion of local government expenditure is rising. The disharmony between the local government's financial power and the administrative power makes the local government fall into a huge financial predicament. Therefore, most of the local governments in all regions of China and all levels of local governments have borrowed money to survive or operate in varying degrees, and there are many kinds of debts. The burden has exceeded the average person's imagination. Therefore, it is of great theoretical and practical value to fully and correctly understand the problem of local government debt, especially the research on the issue of local government bonds in China. This paper begins with the theoretical basis of issuing local government bonds, defines the public debt and the local government bonds, analyzes the characteristics of the local government bonds, and analyzes the theory of public goods. The theory of government function division and the theory of fiscal decentralization are analyzed. Secondly, this paper analyzes the feasibility of issuing local government bonds from the point of view of the demand of local government bonds and the management of central government by selecting two indexes of national debt burden rate, national debt dependence degree and the demand of local government bonds. Thirdly, based on the practical experience of issuing local government bonds in 2009, this paper analyzes the characteristics, problems and reasons of issuing local government bonds in China. After that, the author summarizes the practice of issuing local government bonds in developed countries, such as America and Japan, and draws inspiration to our country. Finally, according to the above chapters, the author puts forward that our country should perfect the local government bond system from the following aspects: perfecting the relevant laws, regulations and systems; deepening the reform of the current tax distribution system; according to the law of the market, Establish and improve the local government bond issuance system; improve the local government bond regulatory system.
【学位授予单位】：山东经济学院
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F812.5

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