中国地方债务风险及防范制度研究

发布时间：2018-05-30 08:25

本文选题：地方政府债务 + 债务风险防控　；参考：《吉林财经大学》2017年硕士论文

【摘要】：地方政府是国家形象的基层代表,其宗旨是为地方人民谋取福利,服务社会。在财力有限的情况下,为促进当地经济发展,带动就业,提高人民生活水平,地方政府通常会通过借款和发行债券的方式筹集资金,以完成基础设施项目的建设,提供社会公共服务。然而在相关法律限制下,地方政府发债的法律主体地位受到限制,同时地方政府责任沉重,导致其开始通过多种渠道筹集资金。地方债务的资金来源主要包括地方融资平台、中央代发地方债、上级财政借款、信托公司的征信合作余额、保险资金基础设施债券投资、券商的BT代建债务融资和其他借款,其中大部分债务来自地方融资平台。目前,我国地方债务风险控制的相关制度和法规,缺乏对这些融资渠道的监管,致使地方债务风险不断积累。目前,我国经济正面临下行压力,在经济攻坚时期,国家正在从供给侧改革中不断挖掘经济增长动力,调整产业结构,相应的地方政府如何做好产业转移的承接工作,将成为对各级政府财政的重大考验。因此,预防地方政府债务风险,确保地方经济转型成功,成为必须解决的首要问题。本文通过分析当前我国地方政府债务增速过快、结构不合理、信息缺乏透明度等现实问题,分别从法律法规、信息管理、风险防控等方面,剖析诸多问题形成的原因,在此基础上,通过借鉴国外地方债务风险防范的成功经验,建议我国地方政府建立健全信息披露机制,对地方政府债务信息进行披露,提高债务信息透明度。完善政府主体的信用评级报告体系,对地方政府进行信用评级。完善债务管理体系,加强债务监管部门之间协调配合。健全地方债务危机预警机制,完善债务危机预警指标体系。通过以上方式,控制地方政府债务规模,防范地方债务风险,解决我国地方政府现在及未来所面临的地方政府债务危机,提升政府公信力,保证地方政府财政安全,确保我国经济可持续发展,促进社会和谐稳定。
[Abstract]:Local government is the grassroots representative of national image, its purpose is to seek welfare for local people and serve the society. With limited financial resources, in order to promote local economic development, promote employment and improve the living standards of the people, local governments usually raise funds by borrowing and issuing bonds to complete the construction of infrastructure projects. The provision of social and public services. However, under the restriction of relevant laws, the legal subject status of local government bond issuance is restricted, and the local government has a heavy responsibility, leading it to start to raise funds through various channels. The main sources of funding for local debt include local financing platforms, central issuing of local debts, superior financial borrowings, credit and cooperation balances of trust companies, investment in insurance funds, infrastructure bonds, securities firms'BT financing for construction debt and other borrowings, Most of this debt comes from local financing vehicles. At present, our country local debt risk control related system and the regulation, lacks the supervision to these financing channels, causes the local debt risk to accumulate unceasingly. At present, our country's economy is facing downward pressure. During the period of economic crisis, the state is constantly digging out the power of economic growth from the supply-side reforms, adjusting the industrial structure, and how the corresponding local governments can do a good job in undertaking the industrial transfer. It will become a major test of government finances at all levels. Therefore, preventing the local government debt risk and ensuring the success of the local economic transformation become the most important problems that must be solved. Based on the analysis of the current local government debt growth rate, unreasonable structure, lack of information transparency and other practical problems, this paper analyzes the causes of many problems from the aspects of laws and regulations, information management, risk prevention and control, etc. On the basis of this, it is suggested that our local government should establish a sound information disclosure mechanism, disclose the local government debt information and improve the transparency of debt information by learning from the successful experience of foreign local debt risk prevention. Improve the credit rating reporting system of government entities and credit rating for local governments. We will improve the debt management system and strengthen coordination between debt regulatory authorities. We will improve the early warning mechanism for local debt crises and improve the early warning index system for debt crises. Through the above methods, we can control the scale of local government debt, guard against the risk of local debt, solve the local government debt crisis now and in the future, enhance the credibility of the government, and ensure the financial security of the local government. To ensure sustainable economic development and promote social harmony and stability.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5

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