Y市地方政府性债务管理问题研究

发布时间：2018-07-05 00:44

本文选题：地方政府性债务 + 债务管理　；参考：《扬州大学》2014年硕士论文

【摘要】：地方政府性债务在帮助政府应对经济危机、保持经济稳步增长方面发挥了积极的作用,而近年来,地方政府性债务不断膨胀,债务问题也随着不断显现。大家都认识到：强化地方政府性债务管理,预防债务风险、化解债务矛盾,是经济与社会健康、持续、稳定发展的一个关键因素。而对于地方政府性债务管理问题的研究,无论对于理论还是实践都具有非常重要的意义。 Y市的地方政府性债务最早产生于1991年,而经过近20多年的发展,其规模已相当可观,尤其受国际金融危机影响,2009年以来的债务规模急剧扩张。地方融资平台是Y市地方政府融资的主要举借主体,银行贷款是Y市债务资金的主要来源,市政建设是Y市债务资金的主要投向,从Y市的债务率、偿债率、借新还旧率、逾期债务率等指标总体来看,Y市的地方政府性债务虽然存在一定风险,但尚处在可控范围内,偿债压力不是十分巨大。 Y市虽然采取了一定的措施对政府性债务进行管理,但是仍然存在举债依据不充分、管理机构不健全、监管工作不到位、举债途径单一、还债依赖性强等问题。而针对上述问题,本文从体制制度、政府职能、政府治理、外部环境等角度分析了其产生的原因。本文认为分税制是一系列问题产生的根源；领导干部考核是问题激化的推动因素；“预算软约束”是地方政府性债务管理必须克服的障碍；对银行与土地的依赖青睐是地方政府性债务管理必须摆脱的困境。针对Y市地方政府性债务管理中存在的问题及其原因,本文提出如下建议：一是深化财税体制改革,制定完善《预算法》、《政府债务管理法》等法律制度规范的顶层制度设计；二是要进一步转变政府职能,由“全能者”转变为“掌舵者”,明晰债务管理模式与形态,建立专门的地方政府性债务管理机构,形成管理网络；三是完善政府治理,改变当前的干部考核机制,推行债务责任终身制,并搭建政府性债务信息化平台,推行政务公开,同时重视融资平台建设,营造自身造血功能,缓解地方政府偿债压力；四是建立预警机制,科学履行监管职能,重点就如何建立Y市的风险预警机制建立了模型,包含了债务化解矩阵,即针对债务类型区别化解的综合思路；适用于风险预警的指标体系,并且提出了各指标的权重、指数的测算办法；以及绘制了风险预警处理体系流程；五是协同利益关联方管理,加强银行贷款审批管理,建立银行内部问责制,营造规范化融资环境。
[Abstract]:Local government debt has played an active role in helping the government to cope with the economic crisis and maintain steady economic growth. In recent years, the local government debt has been expanding, and the debt problem has been emerging. It is realized that the strengthening of local government debt management, the prevention of debt risk, and the solution of the debt contradiction are economic and social. A key factor in healthy, sustainable and stable development is of great importance to the study of local government debt management, both in theory and in practice.
The local government debt of the city of Y was first produced in 1991, and after nearly 20 years of development, its scale has been considerable, especially affected by the international financial crisis. The debt scale has expanded sharply since 2009. The local financing platform is the main borrowing body of the local government financing in the city of Y. The bank loan is the main source of the debt capital of the city of Y. Construction is the main investment of Y City debt fund, from the debt rate of the city of Y, the debt paying rate, the new rate of old and overdue debt, the local government debt of Y has a certain risk, but it is still in a controllable range, and the debt paying pressure is not very huge.
Although the city of Y has taken some measures to manage the government debt, there are still some problems, such as inadequate borrowing, imperfect management, inadequate supervision, single way of borrowing, and strong debt dependence. This paper analyzes the problems from the aspects of system, government function, government governance and external environment. The reason is that the tax separation system is the root cause of a series of problems; the assessment of leading cadres is the driving force of the problem intensification; "the soft budget constraint" is the obstacle that the local government debt management must overcome; the dependence on the bank and the land is the predicament that the local government debt management must get rid of. In view of the Y City The problems and its reasons in the administration of government debt, this paper puts forward the following suggestions: first, to deepen the reform of the fiscal and tax system, formulate and perfect the top level system design of the legal system, such as the budget law, the government debt management law, and so on. Two, the government functions should be further transformed from the "Almighty" to "the helm" and the clear debt. Management mode and form, establish special local government debt management institutions, form management network, three is to improve government governance, change the current cadre assessment mechanism, carry out debt responsibility life-long system, build government debt information platform, carry out government administration open, pay attention to the construction of financing platform, build their own hematopoiesis function at the same time, and build their own hematopoiesis function. Solve the pressure of local government debt service; four is to establish an early warning mechanism, scientific performance of the regulatory function, the focus on how to establish a Y City risk early warning mechanism to establish a model, including the debt solution matrix, that is to resolve the debt types of comprehensive thinking, the index system suitable for risk early warning, and put forward the index weight, index. The method of calculation; and the flow of risk early warning system; five is to coordinate the management of interest related parties, strengthen the management of bank loan approval, establish the internal accountability system of the bank, and create a standardized financing environment.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D625;F812.5

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