中国地方政府债务现状与风险控制研究

发布时间：2018-05-05 17:52

本文选题：债务预算 + 地方政府债务风险　；参考：《天津财经大学》2014年硕士论文

【摘要】：在2008年11月中国政府推出4万亿的经济刺激计划之后,地方政府债务风险问题逐渐从幕后走向了台前。如果往前追溯的话,地方债务风险的种子事实上是在1994年我国实行分税制改革时种下的。政府债务一直是经济学者和公共管理学者多年研究的不竭素材,其归根到底是一种政府与市场资源分配的问题。社会运行需要市场提供的私人物品,也需要政府提供的公共物品,关于二者恰当比例关系的探究和争论可以说是经济学界的永恒主题。政府对公共品提供能力和规模的追求很大程度上成了推高政府债务规模的动力,最终演化成了债务风险控制问题。我们不能否认地方政府债务对我国基础设施建设的贡献,也不能否认风险已经孕育在其中。我们要找到问题的症结所在,尽力做到地方政府债务功能与风险的有效均衡。从我国目前的情况来看,总体的债务违约风险是很小的,即风险在总体上可控。但债务管理制度的混乱和僵化,使得地方债务风险的累积程度十分迅速,风险控制力度相对较弱,未来趋势不容乐观。直接原因是新一轮积极财政政策使然,但最根本的原因是预算管理全流程存在众多问题。我们必须要在法制化和市场化基础上,清晰地界定各级政府特别是地方政府在社会经济运行中的权力边界,将地方职责约束在有限范围内,不使地方财政承受过重的支出压力,乃至举债和偿债压力；我们还必须要借鉴其他各国特别是西方发达国家成熟的地方债务管理经验,学习其先进制度理念和控制方式；从多种角度,特别是从预算编制、审批、执行和监督等各个环节强化对地方债务的全流程监管,以求将地方债务风险控制在恰当的程度内。
[Abstract]:After Beijing unveiled its $4 trillion stimulus package in November 2008, the risk of local government debt gradually moved from the back to the front. If retroactive, the seeds of local debt risk were actually planted in 1994 when China implemented the tax sharing reform. Government debt has been the inexhaustible material of many years' research by economists and public management scholars, and it is, in the final analysis, a problem of allocation of resources between government and market. The social operation needs the private goods provided by the market and the public goods provided by the government. The government's pursuit of the ability and scale of public goods supply has become the driving force to push up the scale of government debt to a great extent and finally has evolved into a problem of debt risk control. We cannot deny the contribution of local government debt to the infrastructure construction of our country, nor can we deny that the risk has been nurtured in it. We should find out the crux of the problem and try to achieve an effective balance between the function of local government debt and risk. From the current situation in China, the overall debt default risk is very small, that is, the overall risk is controllable. However, the disorder and rigidity of debt management system make the accumulation of local debt risk very fast, the risk control is relatively weak, and the future trend is not optimistic. The direct reason is the new round of positive fiscal policy, but the most fundamental reason is that there are many problems in the whole process of budget management. On the basis of legalization and marketization, we must clearly define the power boundaries of governments at all levels, especially local governments, in the course of social and economic operation, and restrict local responsibilities to a limited extent so as not to make local finance bear excessive expenditure pressure. We must also learn from the mature local debt management experience of other countries, especially Western developed countries, and learn from their advanced system concepts and control methods, and examine and approve them from a variety of angles, especially from budgeting. In order to control the risk of local debt, we should strengthen the whole process supervision of local debt in order to control the risk of local debt.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

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