我国地方政府债务风险及其防控的法治化研究

发布时间：2018-04-09 04:25

本文选题：地方政府债务　切入点：债务风险　出处：《西南政法大学》2016年硕士论文

【摘要】：分税制改革改变了中央与地方政府的事权与财权配置,地方政府在提供公共服务和发展经济方面发挥着重要作用。然而,随着城镇化的快速发展和人民对生活水平要求的不断提高,地方政府的支出责任不断加重。在以GDP为核心的政绩考核机制的激励下,为了促使地区经济短期内迅速发展,地方政府通过投资拉动经济增长,并以大规模举债的方式弥补由此产生的财政资金缺口。由于1994年之后预算法禁止地方政府发债,地方政府在财政压力下被迫在预算法之外通过组建地方政府融资平台等方式进行融资,中央政府也在某种程度上默许了地方政府的融资行为。地方政府债务不但包括大量的显性债务和直接债务,还包括难以准确计量的隐性债务和或有债务,地方政府举债融资具有“隐性化”的特征。此外,由于缺乏有效管理,我国地方政府债务还存在一系列亟待重视的结构性问题,地方政府债务风险不容忽视。在国务院的要求下,财政、审计等部门已经加强了对地方政府债务信息的掌控和动态监管,一些地区在地方政府债务风险管理方面也采取了一些有效措施,取得了一定成就。2014年修正的《预算法》允许地方政府通过发行地方政府债券举借债务,并对举债主体、用途、规模、方式和偿还等做出了限制性规定,体现出国家对地方政府债务风险问题的重视。但是,《预算法》对地方政府债务的管理仅作了框架式原则性的规定,具体细则仍有待完善,政府间如何划分收支、如何实行转移支付等其他与地方政府债务风险防控有关的问题的解决也远非预算法力所能及。以对地方政府债务风险的防范和控制为目标,正文分为以下几部分对地方政府债务及其风险进行分析,并在法治化路径下提出相关建议:第一部分阐述我国地方政府债务的演变与现状,具体包括地方政府债务的含义、分类、演变以及目前我国地方政府债务的形式、规模和结构。旨在对研究对象有明确的认识和充分的理解,阐释地方政府债务存在的合理性以及对地方政府债务风险进行分析的必要性。第二部分分析我国地方政府债务风险的具体状况,首先明确对地方政府债务风险的界定,明确分析对象,其次具体分析我国地方政府债务风险的具体状况,指出我国地方政府债务总体风险可控但局部风险不容忽视的现状,最后从经济、政治和社会几方面对地方政府债务风险可能带来的消极影响进行分析和论述,体现出对地方政府债务风险进行防控的必要性和紧迫性。第三部分主要阐释我国地方政府债务风险产生和扩大的原因:主要是由于我国地方政府承担了过多的事权与支出责任却缺乏足够的财政资金收入,地方政府在不合理的政绩考核制度和任期制度的激励下不断扩大举债规模,而“土地财政”的存在进一步加剧了地方政府财政的不稳定性。只有对地方政府债务风险产生的原因有充分的了解,才能有的放矢的对风险进行防范和控制。第四部分梳理目前我国已经实施的为防控地方政府债务风险所采取的措施,并分析我国防控地方政府债务风险所面临的困境。在对地方政府债务风险防控现状进行充分了解的基础上,吸取经验教训,从全局角度采取新的补充性措施,建立系统性的地方政府债务风险防控法律体系。第五部分在法治化路径下提出对策建议,依据我国地方政府债务现状、风险产生的原因以及我国目前防控地方政府债务风险的经验教训,从法治化的角度提出具有针对性的对策建议。包括优化政府间财政关系,转变和规范地方政府职能,控制地方政府事权与支出责任,保障地方政府的财政收入;加强对地方政府债务的管理,促进地方政府债务运行管理的法治化;完善政府政绩考核评价体系,抑制地方政府过度举债冲动。
[Abstract]:The tax system reform has changed the central and local government powers and financial allocation, the local government plays an important role in the provision of public services and the development of economy. However, with the rapid development of urbanization and people's living standards continue to improve, the local government expenditure responsibility increasing. Based on GDP performance the incentive assessment mechanism, in order to promote the rapid development of regional economy in the short term, the local government to promote economic growth through investment, and large-scale borrowing way to compensate for the resulting financial funds gap. Because after the pre 1994 ban algorithm of local government bonds, local government under the fiscal pressure forced in the budget law through the formation of local government financing the platform and other ways of financing, the central government also acquiesced in the local government financing behavior to a certain extent. Local government debt includes not only large The amount of debt and debt directly, also difficult to accurately measure the latent and debt, local government debt financing has the feature of "hidden". In addition, due to the lack of effective management of local government debt in China still has a series of urgent attention to structural problems, the local government debt risk can not be ignored in the finance. The requirements of the State Council, and auditing departments have strengthened the local government debt information control and dynamic supervision, in some areas of local government debt risk management has taken some effective measures, obtained certain achievement.2014 revised budget law > < to allow local governments to issue local government bond debt, and the the subject of debt, use, scale, and make repayment restrictions, reflects the national importance of the problem of local government debt risk. However, "budget law" The local government debt management only stipulates the frame of principle, the specific details still need to be perfected, the government how to solve the problem of how to implement the division of revenue, transfer payments and other local government debt risk prevention and control related problems are far from the budget to mana. Taking on the local government debt risk prevention and control the target, the text is divided into the following sections of local government debt and risk analysis, and put forward relevant suggestions on the legalization path: the first part is China's local government debt is the evolution and the present situation of local government debt, including the meaning, classification, evolution and the present form of our local government debt scale, and structure. To have a clear understanding and full understanding of the research object, there is interpretation of local government debt risk of local government debt and the rationality of the analysis necessary The second part of the analysis. The specific situation of China's local government debt risk, define the risk of local government debt, a clear analysis of the object, followed by the specific analysis of specific situation of China's local government debt risk, pointed out that China's local government debt overall risk control status but local risks can not be ignored, and finally from the economy. Several aspects of political and social analysis and discusses the negative impact on local government debt risk, reflects the necessity and urgency of prevention and control of the risk of local government debt risk. The third part mainly explains China's local government debt and expanding reason is mainly due to the responsibility and expenditure of local governments in China bear too much but the lack of sufficient financial revenue, the local government in the unreasonable performance evaluation system and the tenure system under the excitation of expanding aggressively The size of the debt, and the "land finance" has further exacerbated the local government financial instability. The only reason of local government debt risk has the full understanding, can be targeted for prevention and control of risk. The fourth part analyzes the implementation of China has taken for the prevention and control of local government debt risk measures then, analysis of facing our local government debt risk prevention and control difficulties. Based on fully understanding the status quo of risk prevention and control of local government debt, lessons learned, to supplement new measures from a global perspective, establish the system of local government debt risk control legal system. The fifth part puts forward the Countermeasures and suggestions in the rule of law the path, based on the current situation of China's local government debt, the reason of the risk and China's current prevention and control of local government debt risk lessons from the law The rule of law, put forward a series of countermeasures and suggestions. Including the optimization of inter governmental fiscal relations, change and standardize the functions of local government, the control of local government powers and expenditure responsibilities, ensure the revenue of local governments; to strengthen the management of local government debt, local government debt management to promote the rule of law; improve the performance appraisal system the government, to suppress the local government excessive borrowing impulse.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.21

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