我国预算法对地方债规制研究

发布时间：2018-03-11 16:32

本文选题：地方债　切入点：预算法　出处：《华中师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：虽然旧《预算法》明确否定了地方政府的发债行为,然而大多地方政府依然通过或明或暗的其他方式发行地方政府债券。随着地方债规模的不断扩张,地方政府所承担的偿债压力也与日俱增,这种情况已经严重影响到了地方政府的形象乃至整个财政体系。基于以上形势的严重性和实际的需要,新《预算法》呼之欲出,新《预算法》的颁布实施对地方政府债务来说是历史性、具有跨时代的新发展,地方政府债务从此走上了法治化的正轨。当然,如果想让地方政府债务发挥它的最大价值,必要的规制是不可缺少的,法律对举债主体、规模、范围以及监督程序做了规定,以保证地方债更加健康稳健地发展。本文主要介绍了预算法对地方债的相关规定以及在实施过程中地方债现象的新问题和新瓶颈,并分析了地方债规制规则的不足之处,从中吸收经验,来更好地提出我国地方债规制的新路径,以便从最大限度地从根本上解决地方债的相关荆棘,实现自身的健康有序发展。本文共分为四个部分:第一部分主要分析了预算法对地方债规制的正当性,这也是文章的一个切入点,正是预算法对地方债的规制有一定的可取性,才引出了下文的对预算法的有关地方债规制方面的深入分析,这一部分主要是从作用、内容和社会公共利益三方面来介绍预算法的作用。正是基于预算法有如此的研究价值,第二部分则介绍了预算法在地方债规制方面的发展历程,因为目前学术界研究更多的是新出台的《预算法》对地方债的规制作用,很容易忽视地方债的规制规则其实是一套由众多法律法规规章制度组成的预算法体系,是广义的预算法,所以这个部分介绍了整个预算法方面的地方债规制的整体发展,既然有了发展历程,就会找寻到其中的成效,肯定其中的进步,以便更好地区指引完善和发展。第三部分对预算法相关地方债规制的规则进行深入的立法模式分析,从中得出我国地方债规制的预算法立法的模式,并分析了目前这方面的不足之处,为接下来的改进作了铺垫。最后一部分作为文章的重点,主要从举债行为、人大审批、预算范围和决算方面为以后地方债规制预算法方面的发展提出完善建议,以便我国在地方债规制方面的法律体系更加合理、规范和有序。
[Abstract]:Although the old Budget Law explicitly rejected the issuance of bonds by local governments, most local governments still issue local government bonds by other means, either explicitly or implicitly. As the scale of local debt continues to expand, The pressure on local governments to repay debt is also increasing, which has seriously affected the image of local governments and even the entire financial system. Based on the seriousness of the above situation and the actual needs, the new Budget Law is ready to emerge. The promulgation and implementation of the new Budget Law is historic for local government debt, with a new development across the times, and local government debt has since been on the right track of rule of law. Of course, if we want local government debt to play its maximum value, The necessary regulation is indispensable. The law provides for the subject, scale, scope and supervision procedure of the debt. In order to ensure the development of local debt more healthily and steadily, this paper mainly introduces the relevant provisions of the Budget Law on the local debt and the new problems and bottlenecks of the local debt phenomenon in the process of implementation, and analyzes the deficiencies of the local debt regulation rules. From the experience, to better put forward a new path of local debt regulation in China, in order to solve the root of the local debt related thorns, This paper is divided into four parts: the first part mainly analyzes the legitimacy of the budget law on the local debt regulation, which is also a breakthrough point of the article, is that the budget law on the regulation of local debt has a certain desirability. This part mainly introduces the function of the Budget Law from three aspects: function, content and social public interest. It is precisely based on the Budget Law that it has such research value. The second part introduces the development course of the budget law in the local debt regulation, because the current academic research is more about the role of the new budget law on the regulation of local debt. It is easy to ignore that the regulation rules of local debt are actually a set of budget law system composed of many laws and regulations, which is a generalized budget law. Therefore, this part introduces the overall development of local debt regulation in the whole budget law. Since there is a history of development, we will find out the results and affirm the progress in it so as to better guide the improvement and development of the region. The third part makes an in-depth legislative model analysis on the rules of local debt regulation related to the Budget Law. From this, we get the legislative model of the local debt regulation budget law in China, and analyze the shortcomings in this respect, and pave the way for the next improvement. The last part, as the focus of the article, mainly from the borrowing behavior, the examination and approval of the National people's Congress. The budget scope and final accounts provide suggestions for the development of the local debt regulation budget law in the future, so that the legal system of local debt regulation in China is more reasonable, standardized and orderly.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.21

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