本文選題：金融危機 + 問題資產(chǎn)救助計劃��； 參考：《華中科技大學(xué)》2010年碩士論文

【摘要】：始于2007年的次貸危機,在人們最初的漠視中演變?yōu)榘倌瓴挥龅慕鹑谖C,并將世界經(jīng)濟帶入了全面衰退的境地。這次危機的影響已經(jīng)遠遠超出了華爾街的范圍,對整個人類社會的每個角落都有著深刻的影響,讓幾乎所有的人都感受到貿(mào)易和金融全球化的挑戰(zhàn)。 本文以美國《2008年緊急經(jīng)濟穩(wěn)定法》為基礎(chǔ),論述金融危機的應(yīng)對措施,并以財政法學(xué)的角度分析中國未來的制度建設(shè)與完善。首先,論述《2008年緊急經(jīng)濟穩(wěn)定法》的產(chǎn)生背景,即2007年的次貸危機,金融市場動蕩進一步惡化,美國政府作出決策緊急救助金融市場,增加市場流動性,即TARP(troubled asset relief program),10月3日,在經(jīng)歷了一波三折之后,美國總統(tǒng)小布什如愿地簽署了經(jīng)國會參眾兩院表決通過的2008年《緊急經(jīng)濟穩(wěn)定法案》( Emergency Economic stabilization Act of 2008)。其次,敘述該法的主要內(nèi)容,其中包括緊急資產(chǎn)救助計劃、納稅人利益保護、資產(chǎn)應(yīng)用監(jiān)督措施和有關(guān)暫停金融資產(chǎn)按市值計價會計準則的規(guī)定等。然后,是對《2008年緊急經(jīng)濟穩(wěn)定法》的主要特點的總結(jié)和對該法的評價,評價從兩個方面進行,包括積極方面和消極方面。最后一部分,也是本文最重要的一部分,即該法給予我們的啟示,這一部分主要從對《2008年緊急經(jīng)濟穩(wěn)定法》的財稅相關(guān)政策的研究入手,闡述財政手段的完善,包括財政預(yù)算、財政收入、財政支出和財政責(zé)任四個方面,并以此探討中國現(xiàn)代財政體系的缺點和不足,作出有益的探究。
[Abstract]:The subprime mortgage crisis, which began in 2007, turned into a financial crisis in a century and brought the world economy into a full-scale recession. The impact of the crisis has gone far beyond Wall Street and has had a profound impact on every corner of human society, leaving almost everyone feeling the challenge of global trade and finance. Based on the United States Emergency Economic Stability Act of 2008, this paper discusses the measures to deal with the financial crisis, and analyzes the future system construction and perfection of China from the perspective of fiscal law. First of all, it discusses the background of the Emergency Economic Stability Act of 2008, that is, the subprime mortgage crisis in 2007, and the further deterioration of the financial market turmoil. The US government made a decision to urgently rescue the financial market and increase market liquidity, that is, the TARP(troubled asset relief Program, on October 3. After a series of twists and turns, President Bush Jr. signed the 2008 Emergency Economic Stability Act (Emergency Economic stabilization Act of 2008), which was passed by both houses of Congress. Secondly, it describes the main contents of the law, including the Emergency Asset Relief Program, the protection of the interests of taxpayers, the application of assets supervision measures and the provisions on suspending the valuation of financial assets according to market value accounting standards, etc. Then, the main features of the Emergency Economic Stability Act of 2008 and the evaluation of the Law are summarized. The evaluation is carried out from two aspects, including positive and negative aspects. The last part, which is also the most important part of this paper, is the enlightenment given by this law. This part mainly starts with the research on the fiscal and tax-related policies of the Emergency Economic Stability Law of 2008, and expounds the perfection of fiscal means, including the budget. This paper discusses the shortcomings and shortcomings of China's modern financial system and makes a useful probe into the four aspects of fiscal revenue, fiscal expenditure and fiscal responsibility.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D971.2;DD912.29

【參考文獻】

相關(guān)期刊論文 前10條

1 張守文;經(jīng)濟法基本原則的確立[J];北京大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2003年02期

2 黎四奇;;對美國救市法案之評價及其對我國之啟示[J];法律科學(xué)(西北政法大學(xué)學(xué)報);2009年01期

3 鄭少華;經(jīng)濟法的本質(zhì):一種社會法觀的解說[J];法學(xué);1999年02期

4 黎四奇;;美國次級債風(fēng)波對我國金融監(jiān)管法理念創(chuàng)新之啟示[J];國際經(jīng)濟法學(xué)刊;2008年03期

5 管斌;王歡;;財政法學(xué)視野下的金融危機應(yīng)對[J];經(jīng)濟法論壇;2010年00期

6 張守文;;經(jīng)濟法學(xué)的法律經(jīng)濟學(xué)分析[J];法學(xué)研究;1992年05期

7 王保樹;;市場經(jīng)濟與經(jīng)濟法學(xué)的發(fā)展機遇[J];法學(xué)研究;1993年02期

8 張守文;;金融危機的經(jīng)濟法解析[J];法學(xué)論壇;2009年03期

9 葉姍;;促進穩(wěn)定發(fā)展的法律類型之比較研究[J];現(xiàn)代法學(xué);2009年02期

10 曾東紅,肖江平;進路:經(jīng)濟法總論研究反思——以總論中調(diào)整對象的地位及其演進為例[J];學(xué)術(shù)研究;2002年08期

，

本文編號：1951296