發(fā)布時(shí)間：2018-03-27 18:39

  本文選題：地方政府債務(wù)　切入點(diǎn)：債務(wù)支出效率　出處：《華僑大學(xué)》2017年碩士論文

【摘要】：自1994年分稅制以來(lái),我國(guó)地方政府債務(wù)經(jīng)歷了飛速積累的過程,全球范圍內(nèi)主權(quán)信用危機(jī)爆發(fā)后,我國(guó)規(guī)模巨大的地方政府債務(wù)引起了廣泛關(guān)注,國(guó)內(nèi)外有大量關(guān)于我國(guó)地方債務(wù)的形成機(jī)制、傳導(dǎo)機(jī)制、規(guī)�？刂频奈墨I(xiàn),但是關(guān)于我國(guó)地方政府債務(wù)效率的文獻(xiàn)卻很少。本文在前人的基礎(chǔ)上,構(gòu)建我國(guó)地方政府債務(wù)的支出效率評(píng)價(jià)體系,利用三階段DEA和超效率DEA模型對(duì)我國(guó)28個(gè)省市2012年的地方政府的債務(wù)效率進(jìn)行了測(cè)評(píng),并結(jié)合聚類分析對(duì)28個(gè)地區(qū)的地方政府債務(wù)支出效率進(jìn)行了綜合評(píng)價(jià)。本文的實(shí)證研究結(jié)論主要有:第一,我國(guó)地方政府債務(wù)的支出效率受環(huán)境的影響很大,剔除環(huán)境變量的影響后,效率值有了明顯的提升,且整體來(lái)看地方政府債務(wù)的純技術(shù)效率低于規(guī)模效率;第二,28個(gè)地區(qū)中一半以上地區(qū)處于規(guī)模報(bào)酬遞減;第三,從區(qū)域劃分來(lái)看,調(diào)整后的效率值,西部最高,東部次之,中部最低。且東部的規(guī)模效率受環(huán)境因素影響較大,中部地區(qū)的純技術(shù)效率受環(huán)境影響較大;第四,利用聚類分析對(duì)我國(guó)地方政府的債務(wù)支出效率分為“雙高型”“高低型”“低高型”“雙低型”,處于“雙高型”和“高低型”的地區(qū)并不多,普遍都呈現(xiàn)純技術(shù)效率不高或者純技術(shù)效率不高、規(guī)模效率也不高的情況。實(shí)證結(jié)果表明我國(guó)地方政府債務(wù)支出效率還存在很大的優(yōu)化空間,改善外部環(huán)境、合理控制債務(wù)規(guī)模、提高政府債務(wù)的內(nèi)部管理能力都能有效提升債務(wù)支出效率。結(jié)合相關(guān)的理論分析和實(shí)證研究結(jié)果,本文提出以下政策建議:嚴(yán)格執(zhí)行新修訂的《預(yù)算法》,加強(qiáng)地方政府性債務(wù)的預(yù)算管理和規(guī)�？刂�;加強(qiáng)對(duì)政府債務(wù)的監(jiān)督管理機(jī)制,建立政府債務(wù)績(jī)效評(píng)價(jià)體系;提高政府債務(wù)的透明度,推廣PPP合作模式;深化財(cái)政體制改革,完善政府官員的問責(zé)機(jī)制。
[Abstract]:Since the tax distribution system in 1994, the local government debt in our country has experienced the process of rapid accumulation. After the outbreak of the global sovereign credit crisis, the huge local government debt in our country has aroused widespread concern. There are a lot of literature on the formation mechanism, conduction mechanism and scale control of local debt in China, but there are few papers on the efficiency of local government debt in China. This paper constructs the evaluation system of expenditure efficiency of local government debt in China, and evaluates the debt efficiency of local governments in 28 provinces and cities in 2012 by using three-stage DEA and super-efficient DEA model. Combined with cluster analysis, the paper makes a comprehensive evaluation of the expenditure efficiency of local government debt in 28 regions. The empirical conclusions of this paper are as follows: first, the expenditure efficiency of local government debt in China is greatly affected by the environment. After taking into account the influence of environmental variables, the efficiency of local government debt is significantly improved, and the net technical efficiency of local government debt is lower than that of scale efficiency; second, more than half of the 28 regions are in the decline of scale returns; third, According to the regional division, the adjusted efficiency value is the highest in the west, the second in the east and the lowest in the middle. The scale efficiency of the eastern part is greatly affected by environmental factors, and the pure technical efficiency of the central region is greatly affected by the environment. By cluster analysis, the debt expenditure efficiency of local government in China is divided into "double high", "high high", "low high" and "double low", but there are not many areas in "double high" and "high and low". Generally speaking, pure technology efficiency is not high or pure technology efficiency is not high, and scale efficiency is not high. The empirical results show that there is still a lot of room for optimization of local government debt expenditure efficiency in China to improve the external environment. Reasonable control of debt scale and improvement of internal management ability of government debt can effectively improve the efficiency of debt expenditure. This paper puts forward the following policy suggestions: strictly implement the newly revised Budget Law, strengthen the budget management and scale control of local government debt, strengthen the supervision and management mechanism of government debt, and establish the performance evaluation system of government debt; To improve the transparency of government debt, promote the PPP cooperation model, deepen the reform of the financial system, and improve the accountability mechanism of government officials.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.5

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本文編號(hào)：1672747