我国地方政府投融资平台风险规避研究

发布时间：2017-12-30 17:38

本文关键词：我国地方政府投融资平台风险规避研究　出处：《河南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国当前城市化的快速进程，地方政府需要大量的资金用于新增和改善基础设施，同时民众对公共品和公共服务的需求数量和质量不断提高，而政府财政资金却十分有限，所以需要举债。但《宪法》规定地方政府不得举债，因此，为了突破资金瓶颈和法律障碍，各种各样的投融资平台应运而生。我国地方政府投融资平台始于1988年，国务院发布了《关于投资管理体制的近期改革方案》，政府的投融资体系由单一的中央投资模式向中央与地方共同投资的模式转变,1994年分税制改革成为又一个重要转折，，地方财政的不足，支持地方建设乏力。为了突破资金瓶颈和法律障碍，各地政府开始建立了一系列的专业投融资公司。2004年国务院发布的《关于投资体制改革的决定》，决定在政府投融资方面的功能和渠道给予了合理的界定，并且健全了宏观调控体系，为地方投融资公司提供更大的权利。这些投融资平台在地方经济发展中起到了积极作用，但近些年来由于负债率持续升高，所产生的贷款风险、信用危机、资不抵债等现象在地方上十分普遍。造成风险的原因各种各样，如何规避风险，防范危机是地方政府投融资平台面临的重要问题，也是理论界必须认真研究的问题。
[Abstract]:With the rapid process of urbanization in China, local governments need a large amount of funds to increase and improve infrastructure, while the public demand for public goods and services has been increasing in quantity and quality. However, the government's financial funds are very limited, so it is necessary to borrow money. However, the Constitution stipulates that local governments cannot borrow money. Therefore, in order to break through the bottleneck of funds and legal obstacles, various investment and financing platforms emerge as the times require. The local government investment and financing platform of our country began in 1988, and the State Council issued the "recent Reform Plan on Investment Management system". The government's investment and financing system has changed from a single central investment model to a central and local co-investment mode. In 1994, the reform of the tax sharing system has become another important turning point, and the insufficiency of local finance. In order to break through the bottleneck of funds and legal obstacles, local governments began to establish a series of professional investment and financing companies. In 2004, the State Council issued the "decision on the reform of the investment system". The functions and channels of government investment and financing are defined reasonably and the macro-control system is perfected to provide greater rights for local investment and financing companies. These investment and financing platforms have played a positive role in the local economic development, but in recent years, due to the rising debt ratio, the loan risk, credit crisis. Insolvent phenomenon is very common in the local. The causes of risk are various. How to avoid risk and prevent the crisis is an important problem faced by the local government investment and financing platform. It is also a problem that the theorists must study seriously.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127

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