我国地方政府债务管理与问题研究

发布时间：2018-01-13 05:28

本文关键词：我国地方政府债务管理与问题研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济危机的发生以及经济增长的放缓，给政府带来了压力，，为了刺激经济的增长和复苏，中央政府和地方政府选择了用投资拉动经济的增长。各级政府的投资计划超出了财政预算，财政赤字，只好举借债务来弥补资金缺口，由此带来了政府的入不敷出和寅吃卯粮，地方政府债务凸显。2011审计的地方政府债务情况结果一公布，立即引起了担忧和恐慌，我国人民担心政府债务规模如此庞大，政府是否有能力偿还，政府的运转是否会受到影响。2013年上半年末，审计署发布地方政府债务审计结果，关于地方政府债务的具体情况无疑引起社会的躁动。地方政府是不是存在漠视的态度，如果不能按期偿还肯定会影响政府的形象和名誉、经济社会的可持续发展。显然当前地方政府债务问题不容忽视，地方政府债务引起的风险应该进行管理和防范。宽松的货币政策和积极的财政财政政策，逐年增加的地方项目，招致债台不断爬升，负债规模超出风险预警线，巨大的债务规模影响到地方财政的有效运转。地方政府债务存在的问题和地方政府债务的管理，是一个重要的研究方向。本文分为五个部分。第一部概述理论，什么是地方政府债务，具体可以分为哪几类，定义了地方政府债务风险。第二部分论述地方政府债务目前具体状况，深层次剖析其危害以及风险。我国的财政体制、融资平台、行政管理体制、政府政策等方面因素，对地方政府债务有很大程度的影响。这些方面导致地方政府债务存在问题。第四部分，对日本、韩国、巴西等国家的地方债务进行简单的介绍，分析这些国家是如何管理地方债务，前车之鉴，我国可以向他们学习借鉴经验。第五部分，对于存在的问题，提出了改进的措施和进行管理的措施。
[Abstract]:The economic crisis and the slowdown of economic growth have brought pressure to the government in order to stimulate economic growth and recovery. The central government and local governments have chosen to use investment to stimulate economic growth. The investment plans of governments at all levels have exceeded the budget and the fiscal deficit, so they have to borrow debt to make up for the funding gap. As a result, the government has more than enough to spend and live beyond its means. The local government debt highlights the local government debt audit in 2011, the results of the local government debt situation were announced, immediately caused concern and panic. Our people are worried about the scale of government debt, whether the government is able to repay and whether the operation of the government will be affected. At the end of 2013, the Audit Office released the results of the audit of local government debt. There is no doubt that the specific situation of local government debt causes social unrest. Is there an attitude of indifference on the part of the local government, if it is not repaid on time, it will definitely affect the image and reputation of the government. The sustainable development of economy and society. Obviously, the current local government debt problem can not be ignored, the risk caused by local government debt should be managed and prevented, loose monetary policy and active fiscal policy. The annual increase in local projects, resulting in debt debt climbing, debt scale beyond the risk warning line. The problem of local government debt and the management of local government debt is an important research direction. This paper is divided into five parts. The first part is an overview of the theory, what is the local government debt, specifically can be divided into several categories, define the local government debt risk. The second part discusses the current situation of local government debt. Deeply analyze its harm and risk. Our country's financial system, financing platform, administrative management system, government policy and other factors. These aspects lead to problems with local government debt. Part 4th gives a brief introduction to the local debt of Japan, South Korea, Brazil and other countries. This paper analyzes how these countries manage their local debts, and draws lessons from them. Part 5th, for the existing problems, puts forward the improvement measures and management measures.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

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