对我国地方政府融资平台发展的探析

发布时间：2018-05-27 15:03

本文选题：政府债务 + 地方政府融资平台公司　；参考：《山西财经大学》2014年硕士论文

【摘要】：自美国次贷危机以来，随着国际经济金融形势急转直下，，我国出口受到严重影响，为提振国内经济，中央政府于2009年出台了4万亿元的投资计划，地方政府纷纷成立地方政府融资平台以保证配套资金的到位，但同时也出现了平台公司运作不规范和债务存在较大风险隐患的问题。本文以地方政府融资平台为研究对象，通过比较分析、统计数据和图标分析，首先对平台公司定义进行了分析，从平台公司资本注入、平台职能和债务偿还三个方面详细说明组建过程，得出地方政府融资平台在应对国际经济危机和加强基础设施建设方面所起的作用，然后对自2010年下半年末国务院各部门陆续下发的关于清理规范地方政府债务和融资平台公司的相关文件进行了详细梳理，对政策效果进行了解读。紧接着，根据2013年年底和2014年年初以来国家审计署和30个省市审计厅（局）陆续公布的全国政府性债务审计报告和各地方政府性债务审计报告进行数据整理和分析汇总，得出当下地方政府债务和平台公司的发展现状。在此基础上，从宏观和微观两个维度详尽解析了平台公司和地方政府性债务问题和风险产生的原因，最后，提出宏观方面要从转变经济发展方式、改革财税体制等方面入手，微观层面短期内将隐性债务“阳光化”是重中之重，建议从全口径监测、改革现行官员考核机制等等方面解决地方政府债务和平台公司存在的诸多问题。
[Abstract]:Since the subprime mortgage crisis in the United States, as the international economic and financial situation has plummeted, China's exports have been seriously affected. In order to boost the domestic economy, the central government issued an investment plan of 4 trillion yuan in 2009. Local governments have set up local government financing platforms to ensure that the supporting funds are in place, but at the same time, there are some problems such as the non-standard operation of the platform companies and the hidden risks of debt. This article takes the local government financing platform as the research object, through the comparative analysis, the statistical data and the icon analysis, first has carried on the analysis to the platform company definition, from the platform company capital injection, The functions of the platform and debt servicing provide a detailed description of the process of formation, deriving the role of local government financing platforms in responding to the international economic crisis and strengthening infrastructure development, Then the relevant documents about clearing and standardizing the local government debt and financing platform companies issued by various departments of the State Council since the end of the second half of 2010 have been sorted out in detail and the effect of the policy has been interpreted. Then, according to the national government debt audit reports and the local government debt audit reports published successively by the National Audit Office and 30 provincial and municipal audit offices (bureaus) since the end of 2013 and the beginning of 2014, the data are collated and analyzed. Get current local government debt and platform company's development present situation. On this basis, the causes of the debt problems and risks of platform companies and local governments are analyzed in detail from the macro and micro dimensions. Finally, it is proposed that the macro aspects should start with the transformation of the economic development mode and the reform of the fiscal and taxation system. It is very important to "sunshine" the recessive debt in the microcosmic level in the short term. It is suggested to solve the problems of local government debt and platform company from the aspects of all-caliber monitoring and reforming the current official appraisal mechanism.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4

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