本文選題：地方政府債務(wù)　切入點(diǎn)：債務(wù)管理　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在全球經(jīng)濟(jì)迅猛發(fā)展的今天，中國的發(fā)展是不容小覷的。不管是從官方數(shù)據(jù)，還是從社會方面，我們都可以看到，政府在經(jīng)濟(jì)發(fā)展方面所做的貢獻(xiàn)是非常大的。但同時(shí)，我們也可以看到，政府在發(fā)展社會經(jīng)濟(jì)，保障各地的城市建設(shè)時(shí)，是需要大量的資金的，但各地政府的財(cái)政資金是有限的。于是，各地政府就會想盡各種辦法通過舉債等手段來籌措資金，保障資金的周轉(zhuǎn)順暢。由此，地方政府的債務(wù)也就產(chǎn)生了。隨著地方政府積累了越來越多的債務(wù)，其債務(wù)規(guī)模不斷擴(kuò)大，與其相對應(yīng)的各種各樣的地方政府的債務(wù)問題也就顯現(xiàn)出來了。比如說，地方政府債務(wù)過多影響地方財(cái)政，攪亂財(cái)政秩序；地方政府債務(wù)過多降低社會資源的使用效率和投資效率；地方政府債務(wù)過多很容易引起金融、財(cái)政、經(jīng)濟(jì)和社會等多方面的風(fēng)險(xiǎn)；地方政府債務(wù)過多還會影響政府的信用度問題。而這些問題的出現(xiàn)，就說明地方政府債務(wù)問題可能會形成的風(fēng)險(xiǎn)，這是不利于財(cái)政秩序的良好運(yùn)行的，更不利于宏觀經(jīng)濟(jì)的健康穩(wěn)定發(fā)展。因此，我們需要對我國的地方政府債務(wù)問題做深入的研究，以期得到一個(gè)最好的辦法來解決地方政府債務(wù)問題。 本文針對我國的地方政府債務(wù)問題從多方面展開了研究。首先，對地方政府債務(wù)的一些相關(guān)概念進(jìn)行了明確，對此有一個(gè)清晰的認(rèn)識，這其中包括對政府債務(wù)的分類，從會計(jì)學(xué)意義和經(jīng)濟(jì)學(xué)意義兩個(gè)方面介紹了什么是政府債務(wù)，進(jìn)而分析了地方政府債務(wù)存在的必要性。其次，分析了我國地方政府債務(wù)管理的基本情況，包括我國地方政府債務(wù)的現(xiàn)狀和成因，在此基礎(chǔ)上得出了這種債務(wù)狀況所產(chǎn)生的影響。第三，通過選取國外一些典型國家的政府債務(wù)情況進(jìn)行分析整理，從而得出對我國地方政府債務(wù)管理的幾點(diǎn)啟示，主要有：我國的地方政府債務(wù)信息應(yīng)該做到透明化管理，地方政府的擔(dān)保機(jī)制應(yīng)該逐步建立并完善，要加強(qiáng)上級政府對下級政府債務(wù)問題的監(jiān)管。最后，全文通過分析以上這些基礎(chǔ)性問題，得出我國地方政府債務(wù)管理中存在的問題，，并針對這些問題提出了相關(guān)的對策。分別是：建立完善地方政府債務(wù)的具體制度,保障信息的透明化；加強(qiáng)用法律手段來防范地方政府的債務(wù)危機(jī)；建立完善的外部監(jiān)督制約和激勵機(jī)制。
[Abstract]:Today, with the rapid development of the global economy, China's development is not to be underestimated. Whether from the official data or from the social aspect, we can see that the government's contribution to economic development is very great. But at the same time, We can also see that the government needs a lot of funds to develop its social economy and safeguard the urban construction in various places, but the financial funds of the local governments are limited. Local governments will try their best to raise funds by means of borrowing and other means to ensure the smooth flow of funds. As local governments accumulate more and more debt, so will the local governments' debts. With the increasing of its debt scale, all kinds of local government's debt problems appear. For example, the local government's debt too much affects the local finance and disturbs the fiscal order. Excessive local government debt reduces the efficiency of social resources and investment, and local government debt can easily lead to financial, financial, economic and social risks. Excessive local government debt will also affect the government's creditworthiness problems. And the emergence of these problems shows the risks that may arise from the local government debt problem, which is not conducive to the good functioning of the financial order. Therefore, we need to do in-depth research on the local government debt problem in China, in order to get the best way to solve the local government debt problem. This article has carried on the research from many aspects to the local government debt problem in our country. First of all, has carried on the clear to the local government debt some related concepts, has a clear understanding to this, including the classification of the government debt, This paper introduces what is government debt from two aspects of accounting meaning and economic meaning, and then analyzes the necessity of the existence of local government debt. Secondly, it analyzes the basic situation of local government debt management in China. Including the current situation and causes of local government debt in China, and on the basis of which, the influence of this debt situation is obtained. Third, by selecting some typical foreign countries' government debt situation for analysis and collation, Thus, some enlightenment to the local government debt management is obtained, mainly: the local government debt information in our country should be managed transparently, the guarantee mechanism of the local government should be established and perfected step by step. It is necessary to strengthen the supervision of the government at the higher level over the debt problem of the lower government. Finally, through the analysis of the above basic problems, the paper finds out the problems existing in the debt management of the local government in our country. Some countermeasures are put forward to solve these problems. They are: establishing and perfecting the concrete system of local government debt, ensuring the transparency of information, strengthening the legal means to prevent the debt crisis of local government; Establish perfect external supervision, restriction and incentive mechanism.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.5

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