地方债务治理的规范化研究

发布时间：2018-07-08 08:57

本文选题：地方债务治理 + 地方债务困境　；参考：《江西财经大学》2016年硕士论文

【摘要】：地方债作为地方财政收入的主要来源之一,在促进区域经济发展,提高地方公共产品和服务的质量方面发挥着积极作用;同时,地方债的居高不下也导致了地方财政乃至整个国民经济运行的高风险。2014年新修订的《预算法》赋予了省级地方政府有限的举债权,为地方政府债务的监管走向规范化、法治化轨道迈出了积极的一步。然而,根据近年来地方债务存量统计数据看可知,我国地方债务的规模虽未超过国际警戒线标准,但其存在的增速快、隐性债务规模大、监管乏力等问题,已然成为我国宏观经济运行之"隐忧",其潜在之风险不容小觑。因此,对地方债进行法律规制,既是保障地方债健康有序地运行和发展的必要手段,也是推进财政治理和实现财政法治的题中之义。本文拟通过对地方债现状及存在的问题进行分析,深入剖析地方债务之成因,从而提出解决我国地方债问题的意见建议并进一步探索化解高风险地区地方债务风险之规范化、法治化路径,多策并举,标本兼治。除导论与结语之外,全文共分为四个部分:首先,从政治、经济、社会三个方面剖析地方政府债务攀升之动因。其中,分税制改革所带来的财政分权的不成熟、预算的软约束和政治问责的不足构成了我国地方债务形成和增长的政治因素,土地财政的日益枯竭和新一轮的税制改革给地方财政带来的压力也迫使地方政府不得不大力举债以满足其庞大的支出责任;其次,针对我国地方债务治理的法治困境,总结了现行法律、行政法规关于地方债务方面的亮点与不足,并从监管与问责的视角对预算监督的虚化、行政监管的乏力以及司法监督的缺位的问题进行了全面分析;再次,文章大体归纳了美国、日本、西欧等发达国家及部分发展中国家在地方债治理和危机化解方面的有益经验,如地方债务的存款准备金制度、信息披露机制、风险预警机制以及地方政府财政破产机制等;最后,从地方债务困境破解的法治进路方面,提出应在制度层面修改现行《宪法》、制定《财政基本法》和《地方债务法》,以构建地方债风险监管与控制的基础体系。并立足前瞻性的视角提出应完善化解地方债务存量的配套机制,即建立地方政府破产制度、改革地方官员晋升激励机制以及落实领导干部责任终身制等,从而形成我国地方债务监管与控制的有机体系。
[Abstract]:Local debt, as one of the main sources of local revenue, plays an active role in promoting regional economic development and improving the quality of local public goods and services; at the same time, The high level of local debt has also led to high risks in the operation of local finance and the national economy as a whole. The 2014 revised "Budget Law" has given provincial local governments limited creditor's rights and standardized the supervision of local government debts. The track of rule of law has taken a positive step. However, according to the statistics of local debt stock in recent years, we can see that although the scale of local debt in China does not exceed the standard of international warning line, it has problems such as rapid growth rate, large scale of hidden debt, weak supervision and so on. It has already become the "hidden worry" of our country's macroeconomic operation, and its potential risk can not be underestimated. Therefore, the legal regulation of local debt is not only the necessary means to ensure the healthy and orderly operation and development of local debt, but also the meaning of promoting financial governance and realizing fiscal rule by law. By analyzing the present situation and existing problems of local debt, this paper analyzes the causes of local debt, and puts forward some suggestions on how to solve the problem of local debt in our country and further explores the standardization of resolving the risk of local debt in high risk areas. The path of rule of law, multi-strategy simultaneously, both the root cause of treatment. In addition to the introduction and conclusion, the full text is divided into four parts: first, from the political, economic, social analysis of the local government debt climbing motivation. Among them, the immature fiscal decentralization, soft budgetary constraints and lack of political accountability caused by the reform of the tax sharing system constitute the political factors for the formation and growth of local debt in China. The increasing depletion of land finance and the pressure brought by the new round of tax system reform have also forced the local governments to raise debts to satisfy their huge expenditure responsibilities. Secondly, in view of the rule of law dilemma of local debt management in China, Summed up the current laws and administrative regulations on local debt highlights and deficiencies, and from the perspective of supervision and accountability of budget supervision, the lack of administrative supervision and judicial supervision of the absence of a comprehensive analysis; again, The article summarizes the beneficial experiences of developed countries such as the United States, Japan, Western Europe and some developing countries in local debt governance and crisis resolution, such as the deposit reserve system of local debt, the information disclosure mechanism. Risk early warning mechanism and local government financial bankruptcy mechanism; finally, from the local debt distress break through the rule of law, It is suggested that the current Constitution should be amended at the institutional level and the basic Law of Finance and the Law on Local debts should be formulated in order to construct the basic system of supervision and control of local debt risk. Based on the forward-looking perspective, the paper puts forward that the supporting mechanism to resolve the local debt stock should be improved, that is, the establishment of the bankruptcy system of local government, the reform of the incentive mechanism for the promotion of local officials and the implementation of the life-long system of leading cadres' responsibility, etc. Thus forming the organic system of local debt supervision and control in China.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.21

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