基于预算约束的地方政府融资平台管理研究

发布时间：2018-05-10 23:40

本文选题：地方政府 + 融资平台　；参考：《湘潭大学》2014年硕士论文

【摘要】：2008年世界金融和经济危机爆发，对我国经济产生了巨大的影响，我国政府通过各种积极措施应对危机，，适时提出了积极的财政政策和适度宽松的货币政策，并出台了刺激经济发展的4万亿投资计划，以此拉动国内内需，地方政府抓住机遇，大力发展地方政府融资平台（以下简称“融资平台”），在这几年建设与发展过程中，在一定程度上发挥了平抑经济波动、推进城市基础设施建设等积极作用，但是随着其规模快速发展与日益扩大，也暴露出了一些问题，如地方政府对融资平台扮演着“经济参与人”和“政治参与人”的双重角色，导致“政企不分”；融资平台举债规模日益扩大，如果不及时控制与化解，很可能会导致融资平台无法偿还贷款，容易形成地方政府隐形负债，从而引诱地方财政风险。这些潜在风险现已引起了社会各界广泛关注，相关财政金融监管部门也在近几年采取相应措施加大了对地方政府性债务清理整顿工作。本文通过借鉴国内外对融资平台管理研究情况，分析现阶段融资平台形成原因、预算管理现状、预算约束发展历程以及存在的问题，从预算约束的角度来探讨如何对融资平台进行有效管理，旨在为地方政府更新观念、增强预算约束、有效管理、完善财政体制提出相关建议，从而防范地方财政风险，促进经济社会健康持续发展。
[Abstract]:The outbreak of the world financial and economic crisis in 2008 had a great impact on our economy. Our government responded to the crisis by various positive measures and put forward a positive fiscal policy and a moderately loose monetary policy in due course. And has issued the 4 trillion investment plan that stimulates the economic development, thus stimulates the domestic demand, the local government grasps the opportunity, vigorously develops the local government financing platform (hereinafter referred to as "the financing platform"), in the recent years construction and the development process, To a certain extent, it has played a positive role in stabilizing economic fluctuations and promoting the construction of urban infrastructure. However, with the rapid development and growing scale of urban infrastructure, some problems have also been exposed. For example, the local government plays a dual role of "economic participant" and "political participant" to the financing platform, which leads to "no separation between government and enterprise", and the scale of borrowing of financing platform is increasing day by day, if it is not controlled and resolved in a timely manner, It is likely that financing vehicles will fail to repay their loans, easily creating hidden debt for local governments, thereby enticing local fiscal risk. These potential risks have attracted wide attention from all walks of life, and the relevant financial and financial supervision departments have also taken corresponding measures in recent years to strengthen the work of cleaning up and rectifying local government debts. Based on the research of financing platform management at home and abroad, this paper analyzes the reasons for the formation of financing platform, the current situation of budget management, the development process of budget constraints and the existing problems. From the point of view of budget constraint, this paper discusses how to effectively manage the financing platform in order to put forward relevant suggestions for local governments to renew their concepts, strengthen budget constraints, effectively manage and perfect the financial system, so as to guard against local financial risks. We will promote healthy and sustained economic and social development.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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