我国地方政府债务法律规制实证研究
发布时间：2018-11-25 08:59
【摘要】：地方政府凭借其信用,作为债务人并承担还本付息的责任的方式筹集资金,于是便形成了地方政府债务。地方政府举债是在特殊的财政体制下的特殊融资行为,从举债目的和方式上来讲,其存在具有一定的合理性。随着美国底特律的破产,作为我国经济风险点的地方政府债务,也受到国内外的日益广泛的关注。对于地方政府债务的利弊,要从理论与实际分析,不能一概而论,探讨这个问题时应因地制宜和因时制宜。首先,地方政府举债会直接或间接的增加未来的财政收入,但终究其还要在期限到来时偿还债务,也是间接增加了未来的财政支出。其次,政府通过发行债券的方式筹集资金,一方面可以提高民间资本的参与度,另一方面也加剧了我国房地产行业的泡沫化。第三,地方政府在提供公共物品履行政府职责的同时,过度举债也使得地方政府公信力下降,延期偿还、拖欠债务更是严重降低了政府的权威和形象。实际中,普遍存在着地方政府的举债行为,甚至是违规举债行为,经过长期累积,债务规模庞大且迅速膨胀,部分地区已超出地方政府的实际负荷能力,从而导致其背负过重负担。地方政府投入大量资金建设基础设施项目,除了周期长,其收益与成本也存在时空上的不对称,即成本发生在当期,而收益则由各代人之间公平、合理分担,若完全由建设时期的纳税人支付其所有成本,不符合受益原则。因此,在有效控制风险的同时,确保为政府的正常融资提供合理通道,构建符合我国实际的地方政府债务治理的法律框架体系,为实现规范和依法治理地方政府债务奠定基础。为了对地方政府债务有一个初步认识,本文首先界定了地方政府债务相关的概念,并阐释了规制地方政府债务的理论基础;通过对选取的两个经典模式——重庆模式和上海模式进行考察分析,进一步剖析其地方政府债务发展存在的问题,进一步总结出地方政府债务的普遍特征;紧接着梳理我国现行的规制地方政府债务的相关法律法规,从法律制度设计本身解析存在的不足之处;再次,美国和日本关于地方政府债务管控机制效果良好,且对治理地方政府债务已有成熟经验,借鉴其经验,并从我国实际情况出发,从完善政府发债法律机制、深化财税法体制改革、治理政府融资平台、建立偿债保障法律制度等方面探讨适宜于我国实际国情的治理措施。
[Abstract]:By virtue of its credit, the local government raised funds as a debtor and assumed the responsibility of paying principal and interest, thus forming the local government debt. Borrowing by local governments is a special financing behavior under a special financial system, and its existence is reasonable in terms of the purpose and method of borrowing. With the bankruptcy of Detroit, the local government debt, which is the risk point of our country's economy, has been paid more and more attention at home and abroad. The advantages and disadvantages of local government debt should be analyzed theoretically and practically. First, the local government borrowing will directly or indirectly increase future revenue, but ultimately it will have to meet the deadline to repay the debt, also indirectly increased future fiscal spending. Secondly, the government can raise funds by issuing bonds, on the one hand, it can increase the participation of private capital, on the other hand, it also intensifies the bubble of China's real estate industry. Third, local governments provide public goods to perform government duties, excessive borrowing also makes the credibility of local governments decline, delay repayment, debt delinquency is a serious reduction of the authority and image of the government. In fact, there is a widespread borrowing behavior of local governments, even illegal borrowing. After a long period of accumulation, the debt is huge and expanding rapidly, and some areas have exceeded the actual capacity of the local government. As a result, they bear an excessive burden. In addition to the long period, the local government invests a large amount of funds to build infrastructure projects, and the benefits and costs are also asymmetric in time and space, that is, the costs occur in the current period, and the benefits are fairly and reasonably shared among the generations. It is not in line with the benefit principle if all costs are paid by the taxpayers during the construction period. Therefore, while effectively controlling the risk, we should provide a reasonable channel for the normal financing of the government, construct the legal framework system of local government debt governance in accordance with the actual situation of our country, and lay the foundation for the realization of the standardization and the management of the local government debt according to the law. In order to have a preliminary understanding of local government debt, this paper first defines the concept of local government debt, and explains the theoretical basis of regulating local government debt; Based on the investigation and analysis of the two classical models, Chongqing model and Shanghai model, the problems existing in the development of local government debt are further analyzed, and the general characteristics of local government debt are summarized. Then combing the current laws and regulations of local government debt, from the legal system design itself to analyze the shortcomings; Third, the United States and Japan on the local government debt control mechanism has a good effect, and the governance of local government debt has a mature experience, learn from its experience, and from the actual situation of our country, to improve the legal mechanism of government debt issuance, To deepen the reform of fiscal and taxation law system, to manage government financing platform and to establish legal system of debt service guarantee, and so on, to explore the measures suitable for the actual situation of our country.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.2
本文编号：2355533
[Abstract]:By virtue of its credit, the local government raised funds as a debtor and assumed the responsibility of paying principal and interest, thus forming the local government debt. Borrowing by local governments is a special financing behavior under a special financial system, and its existence is reasonable in terms of the purpose and method of borrowing. With the bankruptcy of Detroit, the local government debt, which is the risk point of our country's economy, has been paid more and more attention at home and abroad. The advantages and disadvantages of local government debt should be analyzed theoretically and practically. First, the local government borrowing will directly or indirectly increase future revenue, but ultimately it will have to meet the deadline to repay the debt, also indirectly increased future fiscal spending. Secondly, the government can raise funds by issuing bonds, on the one hand, it can increase the participation of private capital, on the other hand, it also intensifies the bubble of China's real estate industry. Third, local governments provide public goods to perform government duties, excessive borrowing also makes the credibility of local governments decline, delay repayment, debt delinquency is a serious reduction of the authority and image of the government. In fact, there is a widespread borrowing behavior of local governments, even illegal borrowing. After a long period of accumulation, the debt is huge and expanding rapidly, and some areas have exceeded the actual capacity of the local government. As a result, they bear an excessive burden. In addition to the long period, the local government invests a large amount of funds to build infrastructure projects, and the benefits and costs are also asymmetric in time and space, that is, the costs occur in the current period, and the benefits are fairly and reasonably shared among the generations. It is not in line with the benefit principle if all costs are paid by the taxpayers during the construction period. Therefore, while effectively controlling the risk, we should provide a reasonable channel for the normal financing of the government, construct the legal framework system of local government debt governance in accordance with the actual situation of our country, and lay the foundation for the realization of the standardization and the management of the local government debt according to the law. In order to have a preliminary understanding of local government debt, this paper first defines the concept of local government debt, and explains the theoretical basis of regulating local government debt; Based on the investigation and analysis of the two classical models, Chongqing model and Shanghai model, the problems existing in the development of local government debt are further analyzed, and the general characteristics of local government debt are summarized. Then combing the current laws and regulations of local government debt, from the legal system design itself to analyze the shortcomings; Third, the United States and Japan on the local government debt control mechanism has a good effect, and the governance of local government debt has a mature experience, learn from its experience, and from the actual situation of our country, to improve the legal mechanism of government debt issuance, To deepen the reform of fiscal and taxation law system, to manage government financing platform and to establish legal system of debt service guarantee, and so on, to explore the measures suitable for the actual situation of our country.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.2
【引证文献】
相关会议论文 前1条
1 杜坤;;地方政府融资平台风险困境与制度反思[A];金融法学家（第五辑）[C];2013年
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