我国地方政府融资平台的发展及风险探究

发布时间：2018-06-29 05:12

本文选题：地方政府融资平台 + 债务风险　；参考：《天津财经大学》2014年硕士论文

【摘要】：近年来,我国地方政府融资平台发展迅速,为地方经济建设提供了有力支持,但是随着规模的扩大,结构不合理现象的显现,其风险也备受关注,2013年的中央经济会议中,着力防控地方债务风险已经成为新一年经济任务之一。随着税制改革的深化,理清中央地方的财权事权已经越来越受到中央和地方政府的重视,本文正是在这样的背景环境下对地方政府融资平台的债务问题及风险防范展开论述。本文首先对论文的研究背景和选题意义进行了阐述,分别从国际国内以及理论实践方面对地方融资平台进行了梳理,阐述了本文的写作思路,同时对研究方法以及写作中的创新、不足之处等进行了定位。接着对财政学的公共产品理论、财政平衡理论、委托代理理论和地方债务理论进行了具体分析和描述,为全文的后续研究奠定了理论基础。在此基础上,概要阐述了我国地方政府融资平台的发展历史和现状。然后,针对地方债务风险指标的选取和构成进行了描述,并以国际风险预警体系为参照,以天津市为例,在肯定地方政府债务作用的同时,对风险也进行了比较,并深入分析了其风险的成因。接下来,以国际先进国家美国、日本和欧洲国家为例,对其地方政府发行债务的特点做了探讨,并总结了可供我国借鉴之处。最后,针对当前政策背景以及当前地方融资平台存在的风险,有针对性的提出了完善地方政府的财税体制,转变政府职能,同时建立法人平台公司和信用评级,加强监管等建议,以期对地方政府债务的管理和地方金融的稳定产生一定的借鉴作用。
[Abstract]:In recent years, local government financing platforms in China have developed rapidly, which has provided strong support for local economic construction. However, with the expansion of scale and the appearance of irrational structure, the risks are also concerned. Efforts to prevent and control local debt risk has become one of the economic tasks of the new year. With the deepening of tax system reform, the central and local governments have paid more and more attention to clarifying the central and local financial power. This paper discusses the debt problem and risk prevention of local government financing platform under such a background environment. Firstly, this paper expounds the research background and significance of the thesis, combs the local financing platform from the aspects of international and domestic as well as theory and practice, and expounds the writing ideas of this paper. At the same time, the research methods as well as the innovation in writing, shortcomings and so on are positioned. Then the public goods theory, the fiscal balance theory, the principal-agent theory and the local debt theory of finance are analyzed and described in detail, which lays a theoretical foundation for the follow-up study of the full text. On this basis, the development history and present situation of local government financing platform in China are summarized. Then, this paper describes the selection and composition of local debt risk indicators, and takes the international risk early warning system as a reference, taking Tianjin as an example, while affirming the role of local government debt, the risk is also compared. The causes of its risk are analyzed in depth. Then, taking the international advanced countries America, Japan and European countries as examples, this paper discusses the characteristics of local governments issuing debt, and summarizes the points that can be used for reference by our country. Finally, in view of the current policy background and the risk of the current local financing platform, the paper puts forward to improve the fiscal and taxation system of the local government, transform the government function, and establish the corporate platform company and credit rating. Some suggestions such as strengthening supervision are expected to be helpful to the management of local government debt and the stability of local finance.
【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

【参考文献】