本文關(guān)鍵詞： 中國地方債務(wù) 美國市政債券 法律制度建設(shè)　出處：《外交學(xué)院》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：根據(jù)審計署2013年12月30日的全國政府性債務(wù)審計結(jié)果顯示，截至2013年6月底，地方債務(wù)總和達(dá)到17.89萬億元人民幣。可以說地方債務(wù)總量過大、增長過快已經(jīng)成為中國經(jīng)濟(jì)發(fā)展不可回避的重要問題。前全國人大常委會副委員長成思危在一次演講中指出美國的次貸危機是把錢借給了不符合借款條件的個人，而中國可能的次貸危機則是把錢借給了不符合條件的地方政府。 1994年分稅制改革以來，，地方政府財權(quán)上移而事權(quán)卻隨著經(jīng)濟(jì)的發(fā)展不斷增加。個別地方政府甚至出現(xiàn)拖欠工資、工程款的情況。從歷史經(jīng)驗來看，分稅制對中國政府而言是個新生事物，中央政府與地方政府缺乏就轉(zhuǎn)移支付制度安排與經(jīng)驗。因此，會出現(xiàn)資金錯配的問題。具體到地方層面就是在建設(shè)豪華辦公樓的同時卻出現(xiàn)民生領(lǐng)域的資金匱乏。因此，各級地方政府為了解決本級財政經(jīng)費薄弱、轉(zhuǎn)移支付不足與資源錯配的情況下，只能通過舉債這一手段來解決一些迫在眉睫的公共產(chǎn)品的資金來源。地方債在這一過程中存在了諸如主體不明確、債務(wù)總量大增長快、對土地市場依賴過重以及配套法律法規(guī)不完善等問題。 美國市政債券發(fā)行已有一百多年的歷史，從聯(lián)邦政府到地方政府都有較為完善的法律法規(guī)與監(jiān)管經(jīng)驗。美國GDP排名前五的州分別是加利福尼亞州、德克薩斯州、佛羅里達(dá)州、伊利諾伊州和紐約州，而2013年發(fā)行市政債券最多的五個州分別是加利福尼亞州（19.91億美元）、紐約州（17.227億美元）、德克薩斯州（13.472億美元）、伊利諾伊州（4.475億美元）和賓夕法尼亞州（4.385億美元），基本與GDP總量和經(jīng)濟(jì)發(fā)展水平相吻合。因此可以說隨著經(jīng)濟(jì)的不斷發(fā)展，市政債券發(fā)行量也會不斷增長。通過對美國地方債券發(fā)行制度的淺要分析，比較兩國地方債券發(fā)行差異，希望能對我國地方債券的發(fā)行提供一定經(jīng)驗與教訓(xùn) 隨著我國經(jīng)濟(jì)的不斷發(fā)展，我國地方政府為了提供更好的公共服務(wù)、基礎(chǔ)設(shè)施建設(shè)與促進(jìn)經(jīng)濟(jì)的發(fā)展，未來必然會通過發(fā)行地方債券這一方式來籌集資金，因此，筆者認(rèn)為應(yīng)當(dāng)加快地方政府自主發(fā)行地方債券的步伐，能有效降低各類“準(zhǔn)地方債”發(fā)行不透明、操作不規(guī)范，是引導(dǎo)地方政府通過公開、透明、融資成本低的正規(guī)渠道融資而不是通過影子銀行體系來暗箱操作，這將有助于我國地方債務(wù)風(fēng)險控制，避免地方債務(wù)綁架整個中國經(jīng)濟(jì)的情況出現(xiàn)。 地方政府自主發(fā)行地方債的根本目的在于通過法律理順中央政府與地方政府的財稅關(guān)系，將一個健康有序的財稅關(guān)系制度化下來，破除“家長式”管理模式。使地方政府成為了“獨立的經(jīng)濟(jì)人”，能夠獨立思考地方發(fā)展方向，獨立承擔(dān)地方經(jīng)濟(jì)責(zé)任。這樣不但能激活地方經(jīng)濟(jì)的活力與積極性的同時，還能能避免改革開放三十年來“一放就亂，一管就死”的現(xiàn)象。 錢穆在《中國歷代政治得失》一書中認(rèn)為漢朝時的政府體制是歷朝歷代較為優(yōu)秀的，中央和地方有良好的交流機制。通過地方自主發(fā)行債券使中央政府與地方政府能理順政府間關(guān)系，為下一步政治體制改革做鋪墊。 具體方法筆者認(rèn)為可以通過對《證券法》、《破產(chǎn)法》、《審計法》、《預(yù)算法》、《個人所得稅法》、《企業(yè)所得稅法》、《商業(yè)銀行法》的修改以及對《政府間財稅分配法》與《地方債務(wù)法》的新設(shè)來實現(xiàn)。
[Abstract]:According to the national government debt audit results audit in December 30, 2013 showed that as of the end of June 2013, the local total debt reached 17 trillion and 890 billion yuan. It can be said that the total amount of local debt is too large, too fast growth has become an important question China economic development. The former vice chairman of the NPC Standing Committee Cheng Siwei, in a speech that the U. S. the subprime crisis is to lend money to the borrower does not meet the conditions of the individual, and may China the subprime crisis is lent money do not meet the conditions of the local government.
Since the 1994 tax reform, local government property up and powers has increased along with the development of economy. Some local governments even wage arrears, project funds. Historically, the tax system is a new thing for China government, central government and local government is lack of transfer payment system arrangement and therefore experience., there will be funding mismatch problem. Specific to the local level is in the construction of luxury office buildings and people's livelihood funds shortage. Therefore, local governments at all levels in order to solve the financial transfer payment is weak, insufficient and the mismatch of resources, only to solve some of the imminent public products funding through this means the local debt debt. In this process there is such as the main body is not clear, the total debt is growing faster, and heavy dependence on the land market Problems such as imperfect laws and regulations are not perfect.
American municipal bond issuance has more than 100 years of history, from the federal government to the local government laws and regulations and supervision experience more perfect. The United States GDP the top five states were California, Texas, Florida, Illinois and New York, and in 2013 five, the issuance of municipal bonds were the largest in California state ($1 billion 991 million), New York ($1 billion 722 million 700 thousand), Texas ($1 billion 347 million 200 thousand), Illinois ($447 million 500 thousand) and Pennsylvania ($438 million 500 thousand), and the total GDP and the level of economic development is consistent. It can be said that with the continuous development of economy, the municipal bond issuance will continue to grow. Through the shallow analysis system of issuing local bonds to the United States, the comparison between the two local bond issuance differences, the hope of China's local bonds issued to provide some experience and lesson
With the continuous development of China's economy, China's local governments in order to provide better public services, infrastructure construction and promote the development of the economy, the future will be through the issuance of local bonds this way to raise funds, therefore, the author thinks that the local government should speed up the pace of independent local bonds, can effectively reduce various kinds of "quasi local debt issuance is opaque, the operation is not standard, is to guide the local government through an open, transparent, low cost of financing the formal channels of financing rather than through the shadow banking system to the black box operation, which will contribute to China's local debt risk control, to avoid local debt Chinese kidnapping of the entire economy.
The fundamental purpose of local government issuing local bonds is to straighten out the financial relationship between the central government and local government by law, a healthy and orderly fiscal relations system down, get rid of "paternalistic" management mode. The local government has become "independent economic man" to the local development of independent thinking, take the local economy it can not only activate the responsibility independently. Local economic vitality and enthusiasm, but also can avoid the thirty years of reform and opening up "a place, a death" phenomenon.
Qian Muwei in "China many political gains and losses > a book that the Han Dynasty's system of government is more outstanding in past dynasties, the central and local governments have a good communication mechanism. Through the issuance of local autonomy to the central government and the local government to rationalize the relationship between government, in order to pave the way for political system reform in the next step.
The author believes that it can be realized through the following aspects: the securities law, the bankruptcy law, the audit law, the budget law, the personal income tax law, the enterprise income tax law, the revision of the commercial bank law, and the new establishment of the intergovernmental fiscal and tax allocation law and the local debt law.

【學(xué)位授予單位】：外交學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.2;D922.28;D971.2

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本文編號：1530826