我国地方政府性债务问题研究

发布时间：2018-03-19 04:15

本文选题：地方政府性债务　切入点：债务规模　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：地方政府性债务是近些年社会所关注的一个焦点,受到社会各方面的高度重视。截至到2013年6月底,全国各级政府负有偿还责任的债务206988.65亿元,全国负有担保责任的债务29256.49亿元,可能承担一定救助责任的债务66504.56亿元。我国的地方政府性债务总体规模已十分庞大,而其背后则隐藏着巨大的债务风险。如何科学合理地解决地方政府性债务问题以及其所衍生的债务风险,是我国各级政府正常运转、社会经济稳步发展的关键所在。近期,预算法修正案(草案)已提交第十二届全国人大常委会第八次会议进行三审。修正案中明确规定：经国务院批准的省、自治区、直辖市的一般公共预算中必需的建设投资的部分资金,可以在国务院确定的限额内,通过发行地方政府债券举借债务的方式筹措。这一规定意味着我国将逐步放开地方政府举债的权限,在此之前,我国法律条文明确规定,除去一些经过特殊批准的情况,任何地方政府不得进行举债融资。而中央政府逐步放松对地方政府举债的限制,将会对各级政府融资模式产生重大的影响。本文对国内外地方债务相关的理论及研究进行了归纳和评价,并结合最新的审计数据,在我国地方政府性债务的现状、成果、风险影响、债务成因等方面进行了一定程度的分析,最后结合国际社会的相关经验,提出了合理解决地方债务问题的建议。全文结构如下：第一章为本文绪论,在这一章集中阐述了研究背景和研究意义,归纳概括了国内外对地方政府债务风险的相关文献综述,并简明扼要地介绍了论文的研究框架、研究方法以及创新点和不足之处。第二章对我国地方政府性债务的内涵、分类以及相关基础理论进行了进一步的介绍,是本论文写作的理论基础。在基础理论方面,分别介绍了公共产品理论、财政分权理论以及路径依赖理论。第三章主要介绍我国地方政府性债务的现状及其已取得成效,是本论文写作的现实基础。在已取得成效中主要概括了地方债务减轻地方政府财政压力、促进地方经济快速发展以及提高地方居民生活水平三方面的积极影响。第四章分别从债务规模风险、债务结构风险、债务资金使用效率风险、债务管理风险以及债务转嫁风险五个角度论述了我国地方政府性债务所存在的风险,并阐述了地方债务风险的影响。第五章主要从现行财政体制制度、宏观经济发展以及行政管理体制三方面详细介绍债务风险的成因。第六章选取了英国、韩国和印度三个国家,并介绍了三个国家地方政府债务管理的现状以及所采取的措施。第七章基于我国实情,结合发达国家经验,分别从财政体制、政府管理体制入手,结合最新的十八届三中全会报告,提出了相关的政策建议,并介绍了适合地方政府融资的两种模式。
[Abstract]:Local government debt is a focus of social concern in recent years and has been highly valued by all sectors of society. By the end of June 2013, governments at all levels in the country were responsible for twenty trillion six hundred and ninety-eight billion eight hundred and sixty-five million yuan of debt. The total scale of local government debt in China is very large. How to solve the problem of local government debt and the debt risk derived from it is the key to the normal operation of all levels of government and the steady development of social economy. Recently, an amendment (draft) to the Budget Law was submitted to the 8th session of the standing Committee of the 12th National people's Congress for third instance. The amendment clearly stipulates that provinces and autonomous regions approved by the State Council, Part of the funds necessary for construction investment in the general public budget of municipalities directly under the Central Government may be within the limits determined by the State Council, This provision means that China will gradually liberalize the authority of the local government to borrow debt. Before that, the provisions of our laws clearly stipulate that, except for some special cases approved by the local government, No local government is allowed to borrow money, and the gradual easing of restrictions on local government borrowing by the central government will have a significant impact on the financing model of governments at all levels. This paper summarizes and evaluates the theory and research on local debt at home and abroad, and combines the latest audit data, the present situation, results, risk impact of local government debt in China. This paper analyzes the causes of debt to a certain extent, and finally puts forward some suggestions on how to solve the local debt problem reasonably in the light of the relevant experience of the international community. The structure of the paper is as follows:. The first chapter is the introduction of this paper. In this chapter, the background and significance of the research are focused on, and the domestic and foreign literature on the risk of local government debt is summarized, and the research framework of the paper is briefly introduced. Research methods and innovations and shortcomings. The second chapter gives a further introduction to the connotation, classification and related basic theories of local government debt in China, which is the theoretical basis of this thesis. In terms of basic theory, it introduces the theory of public goods. Fiscal decentralization theory and path dependence theory. The third chapter mainly introduces the present situation of local government debt in China and its achievements, which is the realistic foundation of this paper. Promote the rapid development of local economy and improve the living standards of local residents in three aspects of the positive impact. Chapter 4th discusses the risk of local government debt in China from five angles: debt scale risk, debt structure risk, debt fund use efficiency risk, debt management risk and debt transfer risk. And elaborated the influence of the local debt risk. Chapter 5th introduces the causes of debt risk in detail from three aspects: current financial system, macroeconomic development and administrative system. Chapter 6th selects three countries, Britain, South Korea and India, and introduces the present situation of local government debt management in three countries and the measures taken. Chapter 7th, based on the facts of our country, combined with the experience of developed countries, respectively, from the financial system, the government management system, combined with the latest report of the third Plenary session of the 18 CPC Central Committee, put forward relevant policy recommendations. It also introduces two models suitable for local government financing.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

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