本文選題：地方政府性債務(wù) + 債務(wù)風(fēng)險　； 參考：《東北財經(jīng)大學(xué)》2014年博士論文

【摘要】：改革開放30多年以來,隨著經(jīng)濟體制改革的深化,工業(yè)化和城市化進程的加快,地方政府越來越多地承擔(dān)起促進地方經(jīng)濟發(fā)展、擴大城市基礎(chǔ)設(shè)施建設(shè)的職能,建設(shè)性融資需求急劇攀升,而分稅制后的財政體制留給地方政府的可用財力遠遠滿足不了建設(shè)性投資的需要,地方政府則選擇各種舉債融資方式獲取大量債務(wù)資金用以進行大規(guī)模的地方公共基礎(chǔ)設(shè)施建設(shè),客觀上形成了規(guī)模龐大的地方政府性債務(wù)；2008年全球性金融危機給世界經(jīng)濟造成重創(chuàng),在此背景下我國政府迅速做出反應(yīng),2008年11月中央政府推出4萬億投資計劃以及一系列擴大內(nèi)需的刺激措施,地方政府為了獲取更多的投資項目和配套資金,紛紛通過各種途徑舉借債務(wù),陸續(xù)公布的投資規(guī)模已超過20萬億元；地方政府在橫向競爭壓力以及政績考核的導(dǎo)向下不斷增加預(yù)算開支,借助預(yù)算外及體制外的隱性債務(wù)收入發(fā)展經(jīng)濟也是不爭的事實；這些或客觀或主觀的種種因素最終導(dǎo)致了地方政府性債務(wù)的規(guī)模越來越大、方式越來越復(fù)雜,并且日益強烈的沖破現(xiàn)有法律及制度的約束和監(jiān)督。 1993年4月11日《國務(wù)院關(guān)于堅決制止亂集資和加強債券發(fā)行管理的通知》及1993年9月3日《國務(wù)院關(guān)于清理有償集資活動堅決制止亂集資問題的通知》明確規(guī)定,除國務(wù)院特別批準外,地方政府不得以任何名義亂集資�！吨腥A人民共和國預(yù)算法》第28條規(guī)定,除法律和國務(wù)院另行規(guī)定外,地方政府不得發(fā)行債券�！吨腥A人民共和國擔(dān)保法》第8條規(guī)定,除國務(wù)院特別批準外,國家機關(guān)不能作為債務(wù)保證人�！顿J款通則》第61條規(guī)定,各級行政部門和企事業(yè)單位、供銷合作社等合作經(jīng)濟組織及其他基金會,不得經(jīng)營存貸款等金融業(yè)務(wù)。通過這些法律法規(guī),我國政府從法律層面上嚴格禁止和限制了地方政府舉借債務(wù)、列赤字、發(fā)行債券以及有償集資的權(quán)力,但在實際運作中,《預(yù)算法》等法律法規(guī)對地方政府舉債行為的約束力非常脆弱,地方政府不斷通過各種手段及形式繞開法律約束,以信托、融資租賃、BT、違規(guī)集資等方式變相融資,使得債務(wù)來源多頭、隱性舉債盛行,而且債務(wù)資金的使用去向、效益等也無法得到有效監(jiān)管,導(dǎo)致償債壓力倍增,一旦累計的債務(wù)風(fēng)險超過地方財政的承受限度,在我國當(dāng)前的行政管理體制下,這種償債風(fēng)險勢必逐級向上級政府轉(zhuǎn)嫁,最終會危及到中央財政的安全。 2013年底,國家審計署公布了截至2013年6月地方政府性債務(wù)規(guī)模,地方政府負有償還責(zé)任的債務(wù)108859.17億元,負有擔(dān)保責(zé)任的債務(wù)26655.77億元,可能承擔(dān)一定救助責(zé)任的債務(wù)43393.72億元,即地方政府性債務(wù)合計已達178908.66億元。地方政府性債務(wù)問題已經(jīng)成為當(dāng)前我國經(jīng)濟關(guān)注的焦點和下一階段我國財政改革和發(fā)展的重要課題,要想從源頭上真正規(guī)范對地方政府性債務(wù)的管理,就必須將其納入預(yù)算,并且基于地方政府性債務(wù)的規(guī)模之大、地位之重要、現(xiàn)狀之復(fù)雜等,本文建議試編專門的、與現(xiàn)行預(yù)算體系內(nèi)四本預(yù)算并列的債務(wù)預(yù)算。然而地方政府性債務(wù)預(yù)算在我國還是個新事物,僅僅在部分省市處于探索階段,沒有法定和既定的模式,摸索過程中也還存在諸多問題和爭論,而且國外可供直接參考借鑒的經(jīng)驗也不多,亟需加強理論研究并進一步指導(dǎo)實踐工作,這是本文的研究背景。 本文以地方政府性債務(wù)預(yù)算的具體編制及預(yù)算體系的構(gòu)建為研究主線,以完善全口徑預(yù)算體系為長遠目標(biāo),以防控地方政府性債務(wù)風(fēng)險為最終目的,按照“理論分析—現(xiàn)狀考察—國際比較--預(yù)算方案設(shè)計—政策構(gòu)想”的漸進思路展開具體研究。 本文以地方政府性債務(wù)預(yù)算的理論分析為切入點,首先厘清了地方政府性債務(wù)的概念界定及結(jié)構(gòu)分類,界定了地方政府性債務(wù)包含的具體內(nèi)容,剖析了我國地方政府性債務(wù)形成的理論及現(xiàn)實原因,梳理了我國地方政府性債務(wù)預(yù)算的管理現(xiàn)狀,匡定了本文的研究范圍就是圍繞著地方政府性債務(wù)預(yù)算,構(gòu)建了我國地方政府性債務(wù)預(yù)算體系的基本框架,分解了我國地方政府性債務(wù)預(yù)算的編制、執(zhí)行、.決算及監(jiān)督等具體程序,最后提出了推進實施地方政府性債務(wù)預(yù)算的政策建議。 通過研究地方政府性債務(wù)預(yù)算,對完善事權(quán)與支出責(zé)任相匹配的政府間財政關(guān)系具有重要意義,有助于拓寬政府預(yù)算理論的研究視角及縱深發(fā)展,同時也是豐富和完善公共財政及公共治理理論的重要環(huán)節(jié)。編制專門的債務(wù)預(yù)算是解決地方政府性債務(wù)問題的治本之策,這一思路不僅拓展了地方政府性債務(wù)管理的研究視角,也有利于健全我國地方政府預(yù)算體系,實現(xiàn)政府全口徑預(yù)算管理。 有效防控地方政府性債務(wù)風(fēng)險,是我國2014年經(jīng)濟工作的重要任務(wù)。從全國范圍內(nèi)看,雖然地方政府性債務(wù)風(fēng)險總體可控,但仍存在著債務(wù)規(guī)模大、融資主體分散、使用效益低下、償債壓力較大、債務(wù)管理不透明不規(guī)范等問題。我國仍處在社會主義市場經(jīng)濟的初級發(fā)展階段,發(fā)展國民經(jīng)濟、提高基本公共服務(wù)能力、改善民生環(huán)境的任務(wù)仍很艱巨,地方政府性債務(wù)還可能呈剛性增長,如何進一步界定政府和市場的關(guān)系,核定債務(wù)規(guī)模,提高債務(wù)資金使用效益；如何拓寬償債資金來源,增強償債能力,維護政府信譽；如何提升政府信息透明度,在體制及機制上對地方政府性債務(wù)資金的借、用、管、還進行全面管理；最終控制和防范地方政府性債務(wù)風(fēng)險,充分實現(xiàn)地方政府職能,促進政府公共管理水平,都具有重要的現(xiàn)實意義。本文的創(chuàng)新之處主要體現(xiàn)在如下幾個方面： 1.研究視角方面,將地方政府性債務(wù)風(fēng)險防控和政府預(yù)算改革結(jié)合起來進行研究,以預(yù)算為切入點研究地方政府性債務(wù)問題,這是對地方政府性債務(wù)進行風(fēng)險管理的現(xiàn)實需要。從財政分權(quán)和地方政府行為的視角探尋地方政府性債務(wù)的諸多緣起,認為地方政府性債務(wù)不僅在一定程度上可以視為財政分權(quán)背景下地方政府收支矛盾的集中體現(xiàn),同時也是地方政府化解財政壓力的重要手段和途徑。 2.研究內(nèi)容方面,運用公共財政理論闡釋地方政府的財政責(zé)任,運用政府職能理論、財政分權(quán)理論等論證地方政府性債務(wù)存在的合理性與必要性,運用中期預(yù)算理論論證了地方政府性債務(wù)支出結(jié)構(gòu)的優(yōu)化,運用政府預(yù)算責(zé)任論證了地方政府性債務(wù)風(fēng)險的防控等構(gòu)建了從地方政府性債務(wù)來源、債務(wù)預(yù)算管理和債務(wù)預(yù)算監(jiān)督的依次遞進的理論分析框架,構(gòu)建了全新的由預(yù)算收支體系、預(yù)算級次以及預(yù)算編制、執(zhí)行和決算組成的地方政府性債務(wù)預(yù)算體系。 3.政策設(shè)計方面,提出把地方政府性債務(wù)納入全口徑預(yù)算管理是治本之策,建議編制專門的地方政府性債務(wù)預(yù)算,并且設(shè)計出針對不同債務(wù)類型的不同預(yù)算管理方案,力求做到統(tǒng)一管理和差異化分類管理的有機結(jié)合。出于對地方政府性債務(wù)不同性質(zhì)、不同來源、不同償付責(zé)任的考慮,在編制債務(wù)預(yù)算時,直接債務(wù)是我們編制地方政府性債務(wù)預(yù)算的重點反映內(nèi)容,隱性債務(wù)并不包括在內(nèi),將其在地方政府財務(wù)報告及報表附注中詳列,從而保證所有債務(wù)均納入政府視線之內(nèi)。 地方政府性債務(wù)預(yù)算問題涉及政治、經(jīng)濟和社會等諸多領(lǐng)域和方面,鑒于本人研究能力、研究水平和研究時間有限,本文尚存諸多不足之處： 1.受研究視野和外語水平所限,本人對國外研究資料收集不甚全面,對國外的研究狀況特別是最新理論進展還缺乏全面而深刻的把握,對我國地方政府性債務(wù)預(yù)算建立理論依據(jù)的研究還不夠深刻。 2.受實際工作和數(shù)據(jù)的可獲得性所限,再加之我國缺乏規(guī)范的、權(quán)威的、全面的地方政府性債務(wù)收支統(tǒng)計指標(biāo)體系和統(tǒng)計數(shù)據(jù),不僅部分統(tǒng)計指標(biāo)存在不同程度的交叉和重疊,更有統(tǒng)計數(shù)據(jù)的嚴重缺失和漏洞,而且目前我國地方政府均未正式編制債務(wù)預(yù)算,預(yù)算框架、預(yù)算科目、預(yù)算程序等等都沒有統(tǒng)一的口徑和標(biāo)準。因此,數(shù)據(jù)收集、整理、分析的難度較大,即使通過實地走訪調(diào)研所獲得的第一手資料和數(shù)據(jù)也相當(dāng)有限,對我國地方政府性債務(wù)收支現(xiàn)狀的考察以及地方政府性債務(wù)預(yù)算管理中存在的某些實際問題的分析可能未必準確和到位。 3.受篇幅、精力及債務(wù)預(yù)算現(xiàn)實狀況所限,本文主要把建立地方政府性債務(wù)預(yù)算體系框架和預(yù)算編制作為研究的重點,而對地方政府性債務(wù)預(yù)算執(zhí)行、決算和預(yù)算監(jiān)督問題只是簡單帶過,掛一漏萬,應(yīng)該作為下一階段研究的方向。
[Abstract]:Since the reform and opening up for more than 30 years, with the deepening of the reform of the economic system and the accelerated process of industrialization and urbanization, the local government has more and more assumed the function of promoting the development of local economy, expanding the construction of urban infrastructure, and increasing the demand for constructive financing, while the financial system after the tax sharing system is left to the local government. Far from the need for constructive investment, local governments choose a variety of debt financing methods to obtain large amounts of debt funds for large-scale local public infrastructure construction, objectively forming a large scale of local government debt; in 2008, the global financial crisis has caused heavy damage to the world economy, and in this context our country is under the background of the global financial crisis. The government responded quickly. In November 2008, the central government launched a 4 trillion investment plan and a series of stimulus measures to expand domestic demand. In order to obtain more investment projects and supporting funds, local governments have borrowed debt through various channels. The investment scale of the local government has been over 20 trillion yuan in succession; the local government is under horizontal competition pressure. It is also an indisputable fact that the budget expenditure is constantly increased and the recessive debt income outside the budget and outside the system is developed under the guidance of the performance appraisal. These or objective or subjective factors eventually lead to the increasing scale of the local government debt, the more and more complex way, and the increasingly strong break through the existing laws. And the restraint and supervision of the system.
In April 11, 1993, the State Council notifications of the State Council on resolutely stopping fund-raising and strengthening the management of bond issuance and the notice of the State Council on the resolution of a resolute stop to collect funds by the State Council on the liquidation of paid fund-raising activities clearly stipulated that the local government should not collect funds in any name except in particular the State Council. < < People's Republic of China budget. Law > twenty-eighth stipulates that in addition to the law and the State Council, the local government may not issue bonds. < < the People's Republic of China Guarantee Law > eighth provisions, except for special approval by the State Council, the state organs can not act as the guarantor of the debt. < the general rule of the loan > sixty-first provisions, administrative departments at all levels and enterprises and institutions, supply and marketing cooperatives and other cooperative economies Through these laws and regulations, our government strictly prohibits and restricts the borrowing of debt, the deficit, the issuance of bonds and the power to collect funds from the legal level, but in actual operation, "pre algorithm >" and other laws and regulations on local government debt behavior The force is very fragile, and the local government is constantly circumventing the legal constraints through various means and forms, such as trust, financing lease, BT, illegal fund raising and so on. It makes the debt sources multifative and the recessive debt prevails, and the use whereabouts of debt funds, benefits and so on can not be effectively regulated, resulting in a multiplier pressure of debt service, once accumulative. The debt risk exceeds the limit of the local finance. Under the current administrative system of our country, this kind of debt paying risk is bound to pass to the higher government level by step, which will eventually jeopardize the security of the central finance.
At the end of 2013, the National Audit Office announced the scale of local government debt as of June 2013, the local government had a debt of 10 trillion and 885 billion 917 million yuan to repay the liability, 2 trillion and 665 billion 577 million yuan for a guaranteed liability, and a debt of 4 trillion and 339 billion 372 million yuan that may be responsible for a certain responsibility, that is, the local government debt had reached 17 trillion and 890 billion 866 million yuan. The issue of debt has become the focus of our current economic concern and an important issue in the next stage of financial reform and development in China. In order to truly standardize the management of local government debt from the source, it must be brought into the budget, based on the size of the local government debt, the importance of the status and the complexity of the status quo. However, the local government debt budget is still a new thing in our country, but there is no legal and established model in some provinces and cities. There are still many problems and arguments in the process of exploration, and the foreign countries can provide direct reference for reference. There is not much experience. It is urgent to strengthen theoretical research and further guide practical work. This is the background of this study.
This paper takes the specific preparation of the local government debt budget and the construction of the budget system as the main line of study. In order to improve the long-term goal of the full calibre budget system and take the prevention and control of the local government debt risk as the ultimate goal, this paper is based on the gradual thinking of "the theoretical analysis - the present situation inspection International Comparison -- the budget plan design policy concept". Specific research.
Based on the theoretical analysis of local government debt budget, this paper first clarifies the definition and structure classification of local government debt, defines the specific contents of local government debt, analyzes the theoretical and practical reasons of the formation of local government debt in China, and combs the management of local government debt budget in our country. The scope of the study is to set up the scope of the study in this paper, which revolves around the local government debt budget, constructs the basic framework of the local government debt budget system in our country, and decomposes the specific procedures of the local government debt budget in our country, such as the establishment, implementation, final accounts and supervision, and then puts forward the policy of promoting the implementation of the local government debt budget. Suggestions.
Through the study of the local government debt budget, it is of great significance to the intergovernmental financial relationship that is matched to the matching of the responsibility and the responsibility of expenditure. It is helpful to broaden the research perspective and development of the government budget theory. It is also an important link in enriching and perfecting the theory of public finance and public governance. The policy of local government debt, which not only expands the research perspective of local government debt management, but also helps to improve the budget system of local government in our country and realize the government's full calibre budget management.
Effective prevention and control of local government debt risk is an important task in the economic work of our country in 2014. In the whole country, although the risk of local government debt is generally controlled, there are still many problems, such as large debt scale, decentralization of financing, low use efficiency, high pressure of debt service, non transparent debt management and so on. The primary development stage of the socialistic market economy, the task of developing the national economy, improving the basic public service capacity and improving the livelihood of the people's livelihood is still very difficult. The local government debt may also have a rigid growth. How to further define the relationship between the government and the market, the scale of debt, the benefit of the use of debt funds, and how to broaden the solvency fund. The source of gold, strengthening the debt paying ability, maintaining the credibility of the government, how to improve the transparency of government information, the loan, use, management and management of local government debt funds in the system and mechanism, and ultimately control and guard against local government debt risks, fully realize the functions of local government and promote the level of public administration of the government, all of which are heavy. The practical significance of this article is mainly reflected in the following aspects:
1. to study the local government debt risk prevention and control and the government budget reform, study the local government debt problem with the budget as the breakthrough point. This is the real need for the risk management of local government debt. For many reasons, the local government debt can be considered not only to a certain extent as the centralized reflection of the contradiction between the local government and the local government under the background of fiscal decentralization, but also an important means and way for the local government to dissolve the financial pressure.
2. the research content, the use of public finance theory to explain the local government financial responsibility, the use of government function theory, fiscal decentralization theory to demonstrate the rationality and necessity of the existence of local government debt, the use of medium-term budget theory to demonstrate the optimization of local government debt expenditure structure, the use of government budget responsibility to demonstrate the place. The prevention and control of government debt risk has constructed a theoretical analysis framework from local government debt sources, debt budget management and debt budget supervision, and constructed a new government debt budget system consisting of budgetary revenue and expenditure system, budgetary grading, budget compilation, execution and final accounts.
3. in the aspect of policy design, it is proposed that the local government debt should be incorporated into the full budget management. It is suggested that special local government debt budget should be compiled, and different budgetary management schemes for different types of debt are designed to achieve an organic combination of unified management and differential classification management. Considering the different nature of the debt, different sources, and the consideration of the liability for payment, direct debt is the key reflection of the budget of local government debt in the preparation of the debt budget. The implicit debt is not included, and it is listed in the local government financial report and the statement notes to ensure that all the debts are included in the view of the government. Inside.
The problem of local government debt budget involves many fields and aspects, such as politics, economy and society. In view of my research ability, the research level and research time are limited, and there are still many shortcomings in this paper.
The 1. is limited by the research field of vision and the foreign language level. I do not have a comprehensive collection of foreign research data, and lack a comprehensive and profound grasp of the research situation in foreign countries, especially the latest theoretical progress, and not enough research on the theoretical basis for the establishment of local government debt budget in China.
2. limited to the availability of actual work and data, and the lack of standardized, authoritative and comprehensive statistical index system and statistical data of local government debt revenue and expenditure, not only some statistical indicators have different degrees of overlap and overlap, but also the strict lack of statistical data and loopholes, and the local governments of our country are not present at present. The formal compilation of debt budget, budget framework, budget subjects, budgetary procedures and so on has no unified caliber and standard. Therefore, the difficulty of data collection, sorting and analysis is very difficult. Even the first hand data and data obtained through the field visit survey are quite limited, and the status of the local government debt revenue and expenditure in China is examined and the place is in place. The analysis of some practical problems in the government debt budget management may not be accurate and in place.
3. subject to the limitations of space, energy and debt budget, this paper mainly focuses on the establishment of the framework and budget of the local government debt budget system, while the implementation of the local government debt budget, the final calculation and budget supervision are simply carried out, which should be used as the direction of the next phase of research.

【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F812.3

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