基于政府资产负债表的某县债务问题研究

发布时间：2018-03-22 06:37

本文选题：县级政府债务　切入点：政府资产负债表　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文基于现有理论，并结合相关国际经验，以政府资产负债表为核心，考察关注存量债务风险方面，并以政府债务可持续性模型有重要手段，更为关注增量债务，着力将长期风险显性化。政府资产负债表是以政府部门的存量资产与债务为对象，，反映其所拥有的财力和与之对应的债权债务关系，主要具有债务统一管理、债务风险预警以及长期成本显化等功能，本人参考相关理论和国际经验，探索我国地方政府资产负债表的编制方法，重点关注地方政府资产负债表的形式、资产范围的界定、资产项目设置。随后尝试基于现有数据，分析样本县的资产债务情况，并编制出该县资产负债表，基于编织出的该县政府资产负债表，找出资产与负债增速不匹配、资产结构存在问题以及负债结构存在问题。造成这些问题的内在原因有很多，诸如举债缺乏长远规划和统筹安排、土地财政问题严重、地方财政存款逐年减少、影子银行渠道债务增长迅速等。此外，本文利用政府债务可持续性模型，对该县债务中长期风险进行分析，预测该县未来财政收入与财政支出变动对地方政府资产负债表的影响。在此基础上，对该县政府问题提出政策建议，一是加快政府资产负债表的编制和推行；二是建立纳入政府资产负债表的债务管理制度；三是逐步推进政府融资的市场化进程。
[Abstract]:Based on the existing theory and relevant international experience, this paper focuses on the risk of stock debt, and pays more attention to incremental debt with the important means of government debt sustainability model, taking the government balance sheet as the core, and taking the government debt sustainability model as an important means to pay more attention to incremental debt. Focus on making long-term risks visible. The government balance sheet takes the stock assets and debts of the government department as the object, reflects the financial resources and the corresponding creditor's rights and liabilities relationship, and mainly has the functions of unified management of debt, early warning of debt risk and manifestation of long-term cost, etc. Referring to the relevant theories and international experience, I explore the method of compiling the balance sheet of local government in our country, focus on the form of balance sheet of local government, the definition of assets scope, the setting of asset items, and then try to base on the existing data. Analyzing the assets and liabilities of the sample county, and compiling the county balance sheet, based on the woven balance sheet of the county government, to find out that the growth rate of assets and liabilities does not match. There are many inherent reasons for these problems, such as the lack of long-term planning and overall arrangements for borrowing, the serious financial problems of land, and the decrease in local fiscal deposits year by year. In addition, this paper uses the government debt sustainability model to analyze the medium- and long-term risk of debt in the county. The paper forecasts the influence of the future fiscal revenue and expenditure on the balance sheet of the local government. On this basis, it puts forward some policy suggestions to the county government, one is to speed up the compilation and implementation of the government balance sheet; The second is to establish a debt management system that is incorporated into the government balance sheet, and the third is to promote the marketization process of government financing step by step.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5;F810.6

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