本文選題：新預算法 + 地方政府債務��； 參考：《南京大學》2017年碩士論文

【摘要】：1994年分稅制確立以后,中央、地方的稅收收入權(quán)力與財政支出責任不相匹配。地方政府為追求經(jīng)濟發(fā)展利益以各種形式舉債支持本地經(jīng)濟發(fā)展且舉債缺乏有效監(jiān)管。地方政府債務問題因此在一定程度上成為制約我國實現(xiàn)可持續(xù)性發(fā)展的重要因素之一。黨的十八大以來,規(guī)制地方政府債務問題提上了重要日程,各界學者進行了大量的研究。在經(jīng)濟法領(lǐng)域,自2015年1月1日起施行的新預算法加強了對地方性政府債務的規(guī)制。國內(nèi)大部分經(jīng)濟法學者多從新預算法本身的制度特點剖析建議,或從新預算法對政府債券發(fā)行的創(chuàng)新性進行分析,少有從法律運行、實施的角度跟蹤研究新預算法對地方政府財政預算的影響及地方政府債務規(guī)制的實效。新預算法實施以后,深圳市近三年實現(xiàn)了政府債務逐年下降。截至2016年末,在北京、上海、廣州、深圳四個一線城市公布的數(shù)據(jù)中,深圳市地方政府債務余額占一般公共預算收入比值最小,為4.14%。本文將以深圳市為例,評估了新預算法各項新制度實施的效果,并聯(lián)系地方實際工作經(jīng)驗,針對在新預算法約束下的地方政府債務的監(jiān)管機制以及地方政府債務問題的規(guī)制提出有益的法制建議:一是以加強人大審查監(jiān)督為切入點實現(xiàn)財政預算的公開透明;二是加快出臺配套實施細則,加強新預算法各項制度可操作性;三是提升新預算法執(zhí)行隊伍素質(zhì),適應新預算法實施要求:四是在新預算法中增加對財政預算工作的綜合評價規(guī)定,減少地方政府債務發(fā)生的動機要素。
[Abstract]:After the establishment of the tax distribution system in 1994, the central and local tax revenue power and fiscal expenditure responsibility did not match. In order to pursue the benefit of economic development, the local government uses various forms of debt to support the development of local economy and lacks effective supervision. Therefore, the local government debt problem has become one of the important factors restricting the sustainable development of our country to some extent. Since the 18th National Congress of the Party, the regulation of local government debt has been put on the important agenda, and scholars from all walks of life have carried out a lot of research. In the field of economic law, the new Budget Law, which came into effect on January 1, 2015, has strengthened the regulation of local government debt. Most of the domestic economic law scholars analyze the characteristics of the new budget law itself, or analyze the innovation of the government bond issuance from the new budget law. The impact of the new budget law on the local government budget and the effectiveness of the local government debt regulation are studied from the perspective of implementation. After the implementation of the new budget law, Shenzhen has realized a decline in government debt in the past three years. By the end of 2016, among the four first-tier cities in Beijing, Shanghai, Guangzhou and Shenzhen, the balance of local government debt in Shenzhen was the smallest as a percentage of general public budget revenue, at 4.14. This paper will take Shenzhen City as an example to evaluate the effect of the implementation of the new budget law, and to connect with the local practical work experience. Aiming at the supervision mechanism of the local government debt and the regulation of the local government debt under the new budget law, this paper puts forward some useful legal suggestions: first, to strengthen the examination and supervision of the people's Congress as the starting point to realize the transparency of the fiscal budget; Second, to speed up the introduction of supporting implementation rules, and to strengthen the operability of the various systems of the new budget law; and third, to improve the quality of the new budget law enforcement team. To meet the requirements of the implementation of the new budget law: the fourth is to add the comprehensive evaluation of the budget work in the new budget law and reduce the motivational factors of local government debt.
【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.21
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本文編號：1975105