我国地方政府公共债务管理研究

发布时间：2018-01-01 21:00

本文关键词：我国地方政府公共债务管理研究　出处：《华中师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济建设的不断推进,经济结构调整、产业结构优化升级以及基础经济建设都需要大量的资金投入,各级地方政府面对资金融入的压力采取了多种措施拓展筹资渠道,由此积累了大量的公共债务,导致财政风险增加,引起了各界学者的广泛关注。从目前的现实情况来看,我国各级地方政府债务规模庞大,举债渠道复杂,债务权限划分不清,债务信息不公开透明,融资监管平台建设不完善等诸多因素造成了债务统计数据获取困难,使得公共债务管理研究面临着更多的难题。本文从公共管理的视角出发,结合党的十八届三中全会精神对地方政府公共债务的形成原因进行全面的分析,就如何全面清理地方政府债务,科学构建地方政府融资方式,推动经济管理与公共债务管理水平的提高,建立规范的地方政府融资体制,缓解债务风险,从而确保地方政府在政治、经济、文化、社会、生态建设中理清政府与市场的关系,不断地转变政府职能,提升地方政府对公共债务的管理能力,发挥服务地方建设的公共管理责任,促进经济良性健康地发展,提出了相应的解决措施。本文主要分为五个部分,第一部分为绪论,从国内外经济发展的新形势出发,结合目前各国地方政府在公共债务管理过程中面临的金融危机和财政风险,阐述了本文研究的价值。第二部分,概括叙述我国地方政府公共债务管理,对地方政府公共债务的概念和种类进行了界定,并分析了公共债务管理的特征与加强公共债务管理的意义。第三部分,对我国地方政府公共债务的现状进行描述,并分析了导致举债规模巨大的原因,指出了存在的制度缺陷,并针对目前我国地方政府公共债务问题,进行了全面的分析,包括政府违规举债、体制机制不健全、缺乏风险意识所造成的管理弊端。第四部分,总结了美国、日本、澳大利亚等发达国家在地方政府公共债务管理方面的成功经验,阐述了发达国家地方政府公共债务管理对我国的启示。第五部分,针对我国地方政府公共债务的危机与现实管理中存在的问题,提出了要完善财政体制,加强地方债务管理体系建设,建立风险预算机制,转变支付职能明确市场与政府的关系,完善监督审批制度等一系列措施。
[Abstract]:With the development of economic construction, the adjustment of economic structure, the optimization and upgrading of industrial structure and the basic economic construction all need a large amount of capital investment. Local governments at all levels have taken a variety of measures to expand financing channels in the face of the pressure of capital integration, thus accumulating a large number of public debt, resulting in an increase in fiscal risk. From the current reality, the scale of local government debt at all levels in China is huge, the debt channels are complex, the debt authority is unclear, and the debt information is not open and transparent. Many factors, such as the imperfect construction of financing regulatory platform, make it difficult to obtain debt statistics data, which makes the study of public debt management face more difficulties. From the perspective of public management, combined with the spirit of the third Plenary session of the 18 CPC Central Committee, this paper makes a comprehensive analysis of the reasons for the formation of local government public debt, and how to comprehensively clean up the local government debt. Scientific construction of local government financing, promote the level of economic management and public debt management, establish a standardized local government financing system, alleviate debt risk, so as to ensure the local government in politics and economy. In the construction of culture, society and ecology, the relationship between the government and the market is clarified, the functions of the government are constantly changed, the management ability of the local government to the public debt is improved, and the public management responsibility of serving the local construction is brought into play. To promote the healthy development of the economy, the corresponding solutions are put forward. This paper is divided into five parts, the first part is the introduction, starting from the new situation of economic development at home and abroad, combined with the current local governments in the process of public debt management financial crisis and financial risks. The second part describes the management of local government public debt, and defines the concept and types of local government public debt. And analyzes the characteristics of public debt management and the significance of strengthening the management of public debt. The third part describes the current situation of public debt of local governments in China and analyzes the reasons leading to the huge scale of debt. This paper points out the defects of the system, and makes a comprehensive analysis on the public debt problem of local government in our country, including the illegal borrowing of the government and the imperfect system and mechanism. Part 4th summarizes the successful experiences of the United States, Japan, Australia and other developed countries in the management of local government public debt. This paper expounds the enlightenment of local government public debt management in developed countries to our country. Part 5th, aiming at the crisis of local government public debt in China and the existing problems in reality management, it puts forward the need to perfect the financial system. A series of measures such as strengthening the construction of local debt management system, establishing risk budget mechanism, transforming payment function and clarifying the relationship between market and government, perfecting supervision and approval system, etc.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

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