本文選題：財政危機　切入點：財政赤字　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：回顧戰(zhàn)后日本財政的發(fā)展歷程，其經(jīng)歷了財政平衡到財政失衡，實施財政重建，，復(fù)歸財政困境，再次進行財政重建的過程。在整個日本財政重建的過程中，雖然有一些成功的經(jīng)驗，但總體而言并未實現(xiàn)。這主要由兩方面的因素決定，一是經(jīng)濟因素，二是制度因素。經(jīng)濟因素方面，一般財政指標(biāo)處于不良狀態(tài)的年度，日本經(jīng)濟往往也處于不景氣狀態(tài)，這造成了矛盾——刺激經(jīng)濟需要擴大財政支出，實施擴張性財政政策；改善財政指標(biāo)需要增加財政收入，壓縮財政支出。在這種矛盾中，財政重建的計劃或措施無法順利實施。制度因素方面，由于日本在財政政策的制定中,不僅需要考慮國民利益，還要受到諸如“郵電族”、“道路族”等利益集團的影響，造成財政收支的不合理性。總結(jié)起來，制度因素方面是個體理性與集體理性的矛盾。 本文總結(jié)了日本財政產(chǎn)生危機的原因，主要包括經(jīng)濟持續(xù)不景氣、財政自律性降低、投資乘數(shù)效應(yīng)減弱、財政支出規(guī)模龐大且呈剛性等。概括了現(xiàn)階段財政危機的表現(xiàn)，主要包括財政赤字率過高、債務(wù)依存度過高、債務(wù)負擔(dān)率過高以及國債費比率過高等方面。闡述了解決財政危機與財政重建的關(guān)系，在此條件下，分別以中央政府和地方政府為主體，分析了日本財政重建的路徑、措施以及產(chǎn)生的效果。并以此為基礎(chǔ)，借鑒日本財政重建經(jīng)驗，提出完善我國財政體制，防范和應(yīng)對地方債務(wù)風(fēng)險爆發(fā)的思路。 本文主要分四部分： 第一部分包括第1章，即緒論部分。主要介紹本文的研究意義，并對以往的研究進行回顧，并指出本文的結(jié)構(gòu)。 第二部分包括第2章，是對財政重建的一般分析。主要介紹財政及財政重建的涵義，并闡述財政重建過程中需要考慮的因素，以及財政重建的方式，并簡要分析財政重建一般采取的措施。 第三部分是本文的主體部分，包括第3、4、5章。首先介紹日本財政危機的成因以及現(xiàn)階段的狀況，并闡述解決財政危機與財政重建的關(guān)系。在前述的基礎(chǔ)上，分析日本政府財政重建的路徑及舉措，最后對日本財政重建的效果進行分析。 第四部分為最后一章，主要是基于前述分析，總結(jié)日本財政重建的經(jīng)驗及教訓(xùn)，提出完善我國財政體制，以及防范地方債務(wù)風(fēng)險爆發(fā)的借鑒思路。
[Abstract]:Looking back on the development of Japanese finance after the war, it has experienced the process of fiscal balance to fiscal imbalance, the implementation of fiscal reconstruction, the return of fiscal difficulties, and the process of fiscal reconstruction again. In the whole process of fiscal reconstruction in Japan, Although there have been some successful experiences, they have not been realized on the whole. This is mainly determined by two factors, one is the economic factor, the other is the institutional factor. In the economic aspect, the general financial indicators are in a bad year. The Japanese economy is also often in a state of depression, which creates contradictions-stimulating the economy requires expanding fiscal spending and implementing expansionary fiscal policies; improving fiscal indicators requires increasing revenue and reducing fiscal expenditure. The plan or measures for financial reconstruction cannot be implemented smoothly... In terms of institutional factors, Japan, in formulating its fiscal policy, not only needs to take into account the national interests, but also is influenced by interest groups such as "post and telecommunications" and "road race". To sum up, the institutional factor is the contradiction between individual rationality and collective rationality. This paper summarizes the causes of the financial crisis in Japan, including the sustained recession of the economy, the decrease of fiscal self-discipline, the weakening of the multiplier effect of investment, the large and rigid scale of fiscal expenditure, and so on. It mainly includes the fiscal deficit rate is too high, the debt dependence degree is too high, the debt burden rate is too high and the national debt fee ratio is too high. Taking the central government and local government as the main body, this paper analyzes the path, measures and effects of Japan's fiscal reconstruction. On the basis of this, it proposes to perfect the fiscal system of our country by drawing lessons from Japan's fiscal reconstruction experience. Guard against and deal with the outbreak of local debt risk ideas. This paper is divided into four parts:. The first part includes the first chapter, the introduction part, mainly introduces the research significance of this paper, and reviews the previous studies, and points out the structure of this paper. The second part, including Chapter 2, is the general analysis of financial reconstruction. It mainly introduces the meaning of fiscal and financial reconstruction, and expounds the factors to be considered in the process of financial reconstruction, as well as the mode of financial reconstruction. And briefly analyzes the financial reconstruction measures taken in general. The third part is the main part of this paper, including chapter 3 and chapter 4. Firstly, it introduces the causes of the Japanese financial crisis and the current situation, and expounds the relationship between resolving the financial crisis and financial reconstruction. This paper analyzes the path and measures of Japanese government's financial reconstruction, and finally analyzes the effect of Japanese fiscal reconstruction. Part 4th is the last chapter, which is based on the above analysis, summarizes the experiences and lessons of Japan's financial reconstruction, and puts forward the ideas of perfecting our country's financial system and preventing the outbreak of local debt risk.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F813.13;F812

【參考文獻】

相關(guān)期刊論文 前10條

1 林晨萍;從日本的財政危機看凱恩斯主義財政政策[J];北方經(jīng)貿(mào);2002年04期

2 孫悅;;地方政府破產(chǎn)與財政重建研究——以日本北海道夕張市為個案[J];公共行政評論;2011年01期

3 李建英;于科鵬;;地方政府財政危機國際經(jīng)驗綜述[J];國際經(jīng)貿(mào)探索;2007年10期

4 葉振鵬，王朝才;日本重建財政的經(jīng)驗及其借鑒思考[J];財政研究;1995年03期

5 傅鈞文;日本財政危機的制度性因素分析[J];世界經(jīng)濟研究;2000年02期

6 熊鷺;;日本政府債務(wù)問題剖析[J];金融發(fā)展評論;2011年04期

7 齊紅倩;耿鵬;;財政赤字、經(jīng)常賬戶與政府債務(wù)研究——李嘉圖等價視角的國際經(jīng)驗分析[J];世界經(jīng)濟研究;2012年12期

8 杜瓊;;日本政府債務(wù)現(xiàn)狀及中長期風(fēng)險分析[J];宏觀經(jīng)濟管理;2011年09期

9 余永定,李薇;當(dāng)前日本的財政重建[J];世界經(jīng)濟;1997年10期

10 楊華;;日本地方政府債務(wù)管理及近年來的改革動向[J];首都經(jīng)濟貿(mào)易大學(xué)學(xué)報;2011年04期

相關(guān)博士學(xué)位論文 前1條

1 貢慧;日本財政赤字的經(jīng)濟分析[D];復(fù)旦大學(xué);2012年

本文編號：1631271