發(fā)布時間：2018-05-27 01:20

  本文選題：地方治理 + 債務��； 參考：《財政部財政科學研究所》2014年博士論文

【摘要】：流行的債務觀有兩個缺點：一是把地方債狹義地理解為政府的政策工具：二是地方債的風險對策局限在債務本身或者財稅的范圍內。在國家治理現(xiàn)代化的背景下,筆者嘗試從地方治理的視角提煉出一個分析地方債風險的新思路,并嘗試提出防范化解我國地方債風險的新對策。 本文的主線如下：在介紹地方債、地方治理概念和理論的基礎上,筆者從地方治理的視角提出了一個新的債務觀、分析地方債風險的新思路。在這個思路下,本文比較分析了國外的地方債問題,剖析了我國的地方債現(xiàn)狀,最后給出了控制我國地方債風險的對策。在思考研究這些問題的過程中,筆者闡述了以下基本觀點： 1.在市政融資的理論基礎方面,代際公平理論分為經濟學的視角和社會學的視角。分期付款理論是經濟學家從成本收益對等的原則提出的,是一個經濟學概念；而正義儲存原則是社會學家從人類文明的角度提出的,是一個社會學的概念。主流文獻在研究地方融資問題時,都是片面的強調代際經濟效率,而忽略了社會文明。 2.地方治理的視角就是從地方政府與社會、公民關系的框架下考察地方政府的債務問題。地方債的產生、地方債的風險、地方債風險的化解等問題都要從政府、市場、社會等主體間關系的角度去思考。在這個視角下,經濟政策和常規(guī)化的赤字政策只是地方政府債務產生的直接原因,真正的根源是地方政府和其它主體之間的關系,地方債是中央政府、地方政府、居民、市場博弈的結果,后者解釋了各個主體為什么選擇了地方赤字。通過分析國情,筆者認為,我國地方債的本質是地方政府的角色沖突。 3.地方債是風險權衡的結果,地方債的產生意味著整體風險的改進,即公共風險得到抑制。地方債不僅具有功能屬性,還具有價值屬性,是利益分配的載體。地方債務觀是社會價值觀的一個部分。 4.在地方債和地方治理的關系方面,地方債不僅僅是地方治理的工具,還是地方治理的對象、結果、延伸。地方債既可以替代改革,阻礙改革,也可以成為改革的工具。從單向的關系到系統(tǒng)的思維有助于我們分析地方債風險產生的真實原因。地方債的風險取決于地方債在地方治理中的功能。 5.地方治理規(guī)則的變化和地方債務規(guī)則的變化應當是同步的,沒有地方公共管理的全面改革,地方債務規(guī)則肯定會失效；沒有債務規(guī)則的約束,地方治理也會失靈。進一步分析,每一種地方治理模式都會產生地方債的風險,在不同的模式下面,地方政府的負債方式是不一樣的,也因此需要不同的債務規(guī)則。 為此,筆者的建議,首先,需要完善地方治理規(guī)則。包括以公共風險為導向建立地方治理規(guī)則、理順政府間關系、推進社群自治自管、推進多中心合作治理。其次,需要建立契合于地方治理規(guī)則的債務規(guī)則。包括漸進性的債務縮減計劃和地方治理改革相結合,建立適應新治理模式的債務會計和債務預算、地方舉債模式,在地方政府和居民間關系的維度下推進債務治理。
[Abstract]:There are two shortcomings in the popular debt view: one is the narrow sense of local debt as a government policy tool: the two is that the risk countermeasures of local debt are limited to the debt itself or the scope of financial and tax. Try to put forward a new strategy to prevent and solve the risk of local debt in China.
The main line of this paper is as follows: on the basis of the introduction of local debt and the concept and theory of local governance, the author puts forward a new concept of debt and an analysis of the new ideas of local debt risk from the perspective of local governance. Under this idea, this paper compares and analyzes the problem of local debt abroad, analyzes the status of local debt in our country, and finally gives the control of the local debt. In the process of thinking about these problems, the author expounds the following basic points:
1. on the basis of the theoretical basis of municipal financing, the theory of intergenerational equity is divided into an economic perspective and a sociological perspective. The theory of installment is an economist from the principle of reciprocity of cost and income, and a concept of economics. The principle of just storage is a sociologist from the perspective of human literature and a sociological generalship. The mainstream literature in the study of local financing problems is one-sided emphasis on intergenerational economic efficiency, while ignoring social civilization.
2. the perspective of local governance is to examine the debt problems of local governments from the framework of local government, society and civil relations. The emergence of local debt, the risk of local debt, and the resolution of local debt risks should be considered from the perspective of the relationship between the government, the market and the society. The word policy is the direct cause of the local government debt. The real root is the relationship between the local government and other subjects. The local debt is the result of the game between the central government, the local government, the residents and the market. The latter explains why the various subjects choose the local deficit. Through the analysis of the national conditions, the author thinks that the nature of local debt in China is the essence. It is the role conflict of the local government.
3. local debt is the result of risk balance, the emergence of local debt means the improvement of the overall risk, that is, the public risk is suppressed. Local debt not only has functional properties, but also has the value attribute, is the carrier of the benefit distribution. The local debt view is a part of the social values.
4. in the relationship between local debt and local governance, local debt is not only a tool for local governance, but also the object of local governance, the result, and extension. The local debt can not only replace the reform, impede the reform, but also become a tool for reform. From the one-way relationship to the system thought, we can help us to analyze the real reasons for the risk of local debt. The risk of local debt depends on the function of local debt in local governance.
5. the change of local governance rules and the change of local debt rules should be synchronized. Without the comprehensive reform of local public management, local debt rules will certainly fail, and local governance will fail without the constraint of debt rules. Further analysis, each local governance model will produce local debt risks, in different modes. Below, local governments have different liabilities, and therefore require different debt rules.
To this end, the author's suggestion, first of all, needs to improve local governance rules, including establishing local governance rules based on public risk, rationalizing intergovernmental relations, promoting self-management of community autonomy and promoting multi center cooperative governance. Secondly, it needs to establish debt rules that fit the rules of local governance, including gradual debt reduction plans and local areas. The combination of governance and reform, the establishment of debt accounting and debt budget adapted to the new governance model, local debt model, and the promotion of debt governance under the relationship between local governments and residents.
【學位授予單位】：財政部財政科學研究所
【學位級別】：博士
【學位授予年份】：2014
【分類號】：F812.5;D630

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