地方政府债务风险的结构性分析和对策研究

发布时间：2018-03-04 13:10

本文选题：地方政府债务　切入点：风险　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的快速发展,城镇化的步伐不断加快,地方政府的支出责任也随之迅速增加。但是由于分税制改革之后,财权不断上移,事权不断下移,使得我国各级地方政府预算内的财政收入越来越难以满足其不断膨胀的支出需求,所以举债融资的倾向也就愈加强烈。2008年金融危机爆发之后,我国实行了较大强度的积极财政政策,直接导致了地方政府债务的急剧扩张。根据我国审计署公布的相关统计数据,虽然目前我国地方政府的债务整体处于安全范围,但是部分地区已出现了严重过量负债或债务管理不规范等问题。面对债务风险总体可控,但局部风险严重的现状,若放任地方政府债务继续扩张,将可能会引发严重的债务危机,对我国甚至是世界经济造成严重冲击。因此,进一步防控债务风险对于保证未来我国经济的稳定增长至关重要。本文旨在对我国地方政府债务目前在结构方面所显现出的风险进行系统的分析的基础上,探究未来我国相应的治理政策。本文在搜集、查阅国内外大量的相关文献并进行整理的基础上,从我国实际国情出发,综合运用多种研究方法,从结构的角度系统的研究了地方政府债务风险问题。首先,详细阐述了相关概念和理论基础。其次,依据审计署公布的相关审计结果中的统计数据,在对数据进行整合并绘制大量图表的基础上,从债务的规模和结构两个的层面,直观系统的分析了我国地方政府债务的现状。在此,分别从区域分布结构、层级结构、举债主体结构、资金来源结构、资金使用结构、偿债期限结构等多个方面对地方政府债务所显现出的风险进行了结构性的分析。然后,从体制建设、国家宏观经济发展及政策变动、债务管理等多方面系统性的探究了债务风险的具体成因。最后,在对我国近几年加强管理地方政府债务具体措施进行了梳理和总结的基础上,分别从完善相关体制建设、加强债务管理、完善政府融资方式等方面探究了进一步有效防控债务风险的合理性对策。
[Abstract]:With the rapid development of China's market economy, the pace of urbanization has been speeding up, and the expenditure responsibility of local governments has also increased rapidly. However, after the reform of the tax sharing system, the financial power has been constantly moving up and down. This makes it more and more difficult for local governments at all levels to meet their ever-expanding expenditure needs in their budgets, so the propensity to borrow for financing is becoming more and more intense. After the financial crisis broke out in 2008, China has implemented a strong and active fiscal policy, which has directly led to the rapid expansion of local government debt. According to the relevant statistics published by the Audit Office of our country, although at present the debts of local governments in our country are in a safe range as a whole, However, in some regions there have been serious problems such as excessive debt or non-standard debt management. In the face of the situation where debt risks are generally controllable but local risks are serious, if local government debt is allowed to continue to expand, It will probably lead to a serious debt crisis, which will have a serious impact on our country and even the world economy. Further prevention and control of debt risk is very important to ensure the stable growth of our economy in the future. On the basis of collecting, consulting and sorting out a large number of relevant documents at home and abroad, and proceeding from the actual situation of our country, this paper comprehensively applies a variety of research methods. This paper systematically studies the problem of local government debt risk from the perspective of structure. Firstly, the related concepts and theoretical basis are elaborated in detail. Secondly, according to the statistical data of the audit results published by the Audit Office, On the basis of integrating the data and drawing a large number of charts, this paper analyzes the present situation of local government debt in China from the two levels of debt scale and structure. The main structure of borrowing, the structure of capital source, the structure of capital use, the structure of repayment maturity, and so on, have carried on the structural analysis to the risk of the local government debt. The national macroeconomic development and policy changes, debt management and other aspects systematically explore the specific causes of debt risk. Finally, on the basis of combing and summarizing the concrete measures to strengthen the management of local government debt in recent years, The rational countermeasures of further effective prevention and control of debt risk are explored from the aspects of perfecting related system construction, strengthening debt management, perfecting government financing methods and so on.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5

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