我国地方政府债务管理研究

发布时间：2018-08-20 16:58

【摘要】：改革开放三十年来,我国各项事业得到了跨越式发展,尤其在经济建设方面,取得了举世瞩目的成就。由于大规模的基础设施建设和投资需求,导致地方政府债务的规模和数量也同步增加。我国预算法和担保法都明确规定地方政府不得举借债务,不得违规提供担保。但实际情况是,各级地方政府都在通过各种渠道进行举债,这些债务没有纳入预算管理,其规模和结构情况还没有一个准确的数字能够说明,混乱无序的地方政府债务管理方式将给我国经济带来巨大的隐患。概括而言,当前我国地方政府债务的基本现状可以用十六个字来形容：“规模巨大、结构不明、风险隐蔽、管理失范”。学术界对地方政府债务管理十分关注,进行了大量有益的研究,本文在充分吸取前人经验的基础上,对此问题开展了一定研究。本文系统地介绍了国内外有关地方政府债务的理论研究情况,从债务种类和债务规模两方面全面地分析了我国地方政府债务的现状,并提出存在的主要问题,然后对地方政府债务管理进行国际借鉴,分析和比较美国、日本和印度的地方政府债务管理情况,在此基础上重点研究我国地方政府债务管理中的各种制度设计。本文主要分为五部分：第一部分为导论,介绍本文的研究背景和研究意义、国内外关于地方政府债务管理理论研究文献综述和提出本文的研究方向和创新点及不足之处；第二部分为地方政府债务理论分析,主要介绍地方政府债务的基本概念、结构以及地方政府债务管理理论；第三部分为我国地方政府债务的现状和问题分析,从债务种类和债务规模两个角度分析说明我国地方政府债务的现状和存在的主要问题；第四部分为地方政府债务管理的国际借鉴,详细介绍了美国、日本和印度的地方政府债务管理情况并进行分析和比较；第五部分为我国地方政府债务管理的制度建设,从法律制度建设、地方政府债券发行、地方政府债务预算管理及偿还制度、地方政府债务风险管理制度等方面对我国地方政府债务管理进行完善。
[Abstract]:During the past 30 years of reform and opening up, various undertakings of our country have been developed by leaps and bounds, especially in economic construction, which has made remarkable achievements. As a result of massive infrastructure construction and investment demand, the scale and amount of local government debt has also increased. Our country's budget law and guarantee law clearly stipulate that local government must not borrow debt and provide guarantee illegally. But the reality is that local governments at all levels are borrowing through a variety of channels, and these debts are not included in budget management, and there is no accurate figure on the size and structure of the debt. Chaos and disorder of local government debt management will bring huge hidden trouble to our economy. To sum up, the present basic situation of local government debt in our country can be described in sixteen words: "large scale, unclear structure, hidden risk and abnormal management". The academic circles pay much attention to the local government debt management, and have carried on a lot of beneficial research, this article has carried on the certain research to this question on the basis of absorbing the predecessor's experience fully. This paper systematically introduces the theoretical research situation of local government debt at home and abroad, analyzes the present situation of local government debt in China from two aspects of debt type and debt scale, and puts forward the main problems. Then it makes an international reference to the local government debt management, analyzes and compares the local government debt management in the United States, Japan and India, and then focuses on the design of various systems in the local government debt management in China. This paper is divided into five parts: the first part is the introduction, introduces the research background and significance of this paper, summarizes the domestic and foreign literature about the local government debt management theory research, and puts forward the research direction, innovation points and deficiencies of this paper; The second part is the theoretical analysis of local government debt, mainly introduces the basic concept of local government debt, structure and local government debt management theory. This paper analyzes the present situation and main problems of local government debt in China from two angles of debt type and debt scale. The fourth part is the international reference of local government debt management, and introduces the United States in detail. The situation of local government debt management in Japan and India is analyzed and compared. The fifth part is the system construction of local government debt management in China, from the legal system construction, the local government bond issue, Local government debt budget management and repayment system, local government debt risk management system and other aspects of our local government debt management.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.7

【参考文献】