地方政府债券治理法律问题研究

发布时间：2018-04-01 21:00

本文选题：地方政府债券　切入点：法治　出处：《云南大学》2015年硕士论文

【摘要】：地方政府债券既是一个理论命题,又是一个实践问题。作为一种制度上的创新,它不仅改变了地方政府传统融资的路径依赖,其发行和治理效果更关乎国家治理体系和治理能力现代化建设的成败。众所周知,1994年,我国财政体制发生巨大变革一一分税制的施行使地方财力与物力在逐渐靠拢中央的同时不断削弱。在财力与事权不对称而法律制度供给又不足的情况下,地方政府往往通过避开制度性的约束,重新配置获取资源的权力,在预算体制之外大量举借地方政府性债务,形成庞大的地下债务市场,困扰着债券市场乃至金融市场的健康发展。也正是基于地方政府债券发行的积极功效和消极弊端,国家不仅修改了《预算法》,亦在政策上给以了诸多支持,比如国务院出台的《国务院关于加强地方政府性债务管理的意见》、财政部发布的《2014年地方政府债券自发自还试点办法》、财政部与其他部委联合发布的《地方政府一般债券发行管理暂行办法》。本文在审视和阐释地方政府债券的现况及本体的基础上,针对地方政府债券既存的问题,通过对治理困境分析后认为,法治和善治是地方债治理的根本之道,市场化是地方政府债券治理的基本进路,应以法律的形式规范政府间的财政关系。在具体进路上,要理顺中央与地方的财政关系,明确地方政府的主体地位；建立地方政府发债约束制度,明确发债主体责任；地方政府融资平台的审慎使用；健全地方民主监督机制。概言之,希冀通过法治化和市场化的治理和规范,地方政府债券的发行和运行机制能够顺利展开,中央与地方政府间的事权与财权得到合理配置,从而有力地推进财税体制改革的深化和法治财税的实现,保障法治国家的永续和谐发展。
[Abstract]:Local government bond is not only a theoretical proposition but also a practical problem. As a system innovation, it not only changes the path dependence of local government traditional financing. The effectiveness of its issuance and governance is even more relevant to the success or failure of the modernization of the country's governance system and governance capacity. Great changes have taken place in the financial system of our country-the implementation of the tax sharing system has made the local financial and material resources gradually close to the central authorities while weakening continuously. Under the circumstances of asymmetric financial resources and administrative power and insufficient supply of the legal system, By avoiding institutional constraints and reallocating the power to acquire resources, local governments often borrow large amounts of local government debt outside the budgetary system, thus forming a huge underground debt market. It is precisely because of the positive effects and negative disadvantages of local government bond issuance that the state not only revised the Budget Law, but also gave a lot of policy support. For example, the State Council issued the "opinions of the State Council on strengthening Local Government debt Management", the Ministry of Finance issued the "2014 Local Government Bonds spontaneous return pilot measures", the Ministry of Finance and other ministries jointly issued the "Local Government" "interim measures for the Administration of General Bonds issuance." this paper examines and explains the present situation and Noumenon of Local Government Bonds. In view of the existing problems of local government bonds, it is considered that the rule of law and good governance are the fundamental ways of local debt governance, and marketization is the basic way to govern local government bonds. In the concrete way, we should straighten out the financial relationship between the central government and the local government, clarify the main position of the local government, establish the restraint system of the local government to issue bonds, and make clear the responsibility of the main body of the bond issuing. The prudent use of local government financing platforms; the improvement of local democratic supervisory mechanisms; in summary, it is hoped that through the governance and standardization of the rule of law and marketization, the issuance and operation mechanism of local government bonds can be smoothly launched. The administrative power and financial power between the central government and the local government have been reasonably allocated, so as to promote the deepening of the reform of the fiscal and taxation system and the realization of the rule of law, so as to ensure the sustainable and harmonious development of the country ruled by law.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.2

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