我国地方政府债券融资信用风险控制研究

发布时间：2018-02-25 17:19

本文关键词： 地方政府债券融资信用风险防范措施　出处：《河北经贸大学》2013年硕士论文　论文类型：学位论文

【摘要】：地方政府债券作为国家信用的一种形式，在各个国家的经济发展中都占据着越来越重要的作用。我国地方政府为了应对金融危机，实施了4万亿的经济刺激计划，其中就包含的在浙江、广东、深圳、上海进行自主发行地方债券的试点工作，开始了地方政府债券发展的破冰之举。然而由于我国目前实行的是分税体制，在此种体制下，地方政府作为还债的主体，承担了更多的当地经济建设的事权，而享有的财政权力却和事权存在明显的不匹配。根据审计署的审计报告称，许多地方政府已经积累了相当风险的债务。在此种情况下，发行地方政府债券，必然会存在一定程度的信用风险。而本文正是在基于此背景下，借鉴国外地方政府债券发达的美日两个国家的先进经验，通过以浙江省为案例，来具体分析我国特有的地方政府债券信用风险产生的原因，，并且针对这些风险提出了具体有针对性的防范措施。
[Abstract]:Local government bonds as a form of national credit, occupy more and more important role in the economic development of the countries. China's local government in response to the financial crisis, the implementation of the 4 trillion economic stimulus plan, including in Zhejiang, Guangdong, Shenzhen, Shanghai pilot work independently of issuing local bonds the development of local government bonds, to the ice breaking move. But because our country is currently implementing the tax system, in this system, the local government debt as the main body, to assume more of the local economic construction powers, and enjoy the financial power and responsibilities but do not match the obvious. According to the Audit Commission audit report said that many local governments have accumulated considerable risk of debt. In this case, the issuance of local government bonds, there must be some degree of credit risk. This article is in Based on this background, learn from the advanced experience of foreign local government bonds in Japan developed in two countries, by taking Zhejiang Province as an example, to analyze the reasons of local government bond credit risk characteristic of our country produces, and according to the risk, and puts forward some concrete measures for prevention and treatment.

【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.7;F832.51

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