基于社会责任的Y市政府性债务风险测算和防范机制研究

发布时间：2018-01-24 16:04

本文关键词： 社会责任政府性债务风险控制　出处：《南华大学》2014年硕士论文　论文类型：学位论文

【摘要】：根据有关的法律法规，我国地方政府是不能列财政赤字的，也不能对各种债务进行担保，《中华人民共和国预算法》第二十八条和《中华人民共和国担保法》第八条和第九条都对此有明确规定。1994年分税制改革后，出现了地方政府“事权”与“财权”严重不对等，由于现实的需要，地方政府性债务在全国各地“开花结果”。尤其是2008年金融危机爆发后，在中央政府四万亿投资计划的刺激下，地方政府性债务迅猛增长，财政金融风险明显增加。由于我国现有法律制度回避了地方政府性债务问题，缺少科学政策的有效引导，导致地方政府在举债过程中存在一定盲目性和依赖性。具体表现在两个方面：一是地方政府在发债过程中各部门各自为政，对债务资金存在多头管理和使用效益不高的问题，地方政府对债务家底不清楚；二是债务风险预警机制没有建立，偿债机制运转不畅通，导致举债机制的可持续性能力较差。 2011年和2013年在国务院统一安排部署下，审计署组织对全国地方政府性债务进行审计摸底。本文第二部分以2013年审计结果数据为依托，剖析Y市政府性债务的举借、管理和使用过程，，分析现有风险测算方法的缺陷；第三部分从政府的社会责任角度，研究构建基于社会责任的风险测算指标体系，并通过对相关的专家发放调查表的形式，确定各项指标的权重，按照无量纲化的方式对各项指标进行处理，形成方向一致的指标；然后，对Ｙ市政府性债务进行测算，针对测算结果，从三个方面分析政府性债务产生的原因；第四部分围绕如何防范地方政府性债务风险这个主题，从社会责任角度研究地方政府性债务风险控制机制和构建债务风险预警指标体系，以Y市为例进行“麻雀剖析”，从预警监督机制、科学管理机制和重点行业监管机制三个方面出发，结合审计的实际情况，全面阐述如何建立基于社会责任地方政府性债务风险防范机制，为政府对债务风险控制提供决策参考。本文的创新点主要在第三部分：建立了基于社会责任的地方政府性债务的风险预警指标体系、科学设置了风险参考值，以Y市政府性债务情况进行了案例验证，并对风险的原因进行了具体分析，目的是为相关职能部门和机构对政府性债务监管提供了思路。
[Abstract]:According to the relevant laws and regulations, our local government can not list the fiscal deficit, nor can we guarantee all kinds of debts. The 28th items of the Budget Law of the people's Republic of China and the 8th and 9th articles of the guarantee Law of the people's Republic of China have clearly stipulated this. After the reform of the tax distribution system in 1994. Local government "power" and "financial power" seriously unequal, due to the actual needs, local government debt in all parts of the country "blooming", especially after the financial crisis broke out in 2008. Spurred by the central government's 4 tillion investment plan, local government debt has grown rapidly and fiscal and financial risks have increased significantly. Because the existing legal system of our country has evaded the problem of local government debt, it lacks the effective guidance of scientific policy. Leading to the local government in the process of borrowing some blindness and dependence. The specific performance in two aspects: first, the local government in the process of issuing the various departments of their own. There are many problems in the management and use of debt funds, local governments are not clear about the debt family; Second, the debt risk warning mechanism has not been established and the debt repayment mechanism is not running smoothly, which leads to the poor sustainability of the debt mechanism. In 2011 and 2013, under the unified arrangement of the State Council, the Audit Office organized the audit of the national local government debt audit mapping. The second part of this paper is based on 2013 audit results data. Analyze the process of borrowing, management and use of Y municipal government debt, and analyze the defects of existing risk measurement methods; The third part, from the perspective of social responsibility of the government, studies the construction of risk measurement index system based on social responsibility, and determines the weight of each index by issuing questionnaires to relevant experts. According to the dimensionality of the treatment of the indicators, the formation of the same direction of indicators; Then, the debt of Y municipal government is calculated, and the causes of government debt are analyzed from three aspects. The 4th part focuses on how to prevent the local government debt risk, from the perspective of social responsibility to study the local government debt risk control mechanism and the construction of debt risk early warning index system. Taking Y city as an example, this paper analyzes the sparrow, starting from three aspects: early warning supervision mechanism, scientific management mechanism and supervision mechanism of key industries, combining with the actual situation of audit. How to establish the risk prevention mechanism of local government debt based on social responsibility is expounded in order to provide a reference for the government to control the debt risk. The innovation of this paper is mainly in the third part: set up the risk early warning index system of local government debt based on social responsibility, and set up the risk reference value scientifically. In this paper, a case study of Y municipal government debt is carried out, and the causes of risk are analyzed in detail. The purpose of this paper is to provide some ideas for the supervision of government debt by relevant functional departments and institutions.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

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