本文選題：地方政府 + 債務(wù)管理��； 參考：《中國海洋大學(xué)》2014年碩士論文

【摘要】：我國地方政府債務(wù)走過了一條“先有果，后有因”的路徑：一方面，地方政府債務(wù)在《預(yù)算法》等相關(guān)法律規(guī)定中是不合規(guī)的事件；另一方面，地方政府舉債行為和債務(wù)資金的使用已遍地開花，所積累和隱藏的風(fēng)險(xiǎn)更不容忽視，制度的建設(shè)也越來越迫切。研究我國地方政府債務(wù)管理制度構(gòu)建，既是財(cái)政資金精細(xì)化管理的需求，又是管理學(xué)、經(jīng)濟(jì)學(xué)等不同學(xué)科對地方政府債務(wù)管理制度這一事項(xiàng)的交叉綜合運(yùn)用，既是有效規(guī)范和引導(dǎo)地方政府舉債行為的需要，又能倒逼政府理財(cái)能力建設(shè)的其他制度改革，具有理論和現(xiàn)實(shí)意義，兼顧短期和長期的制度建設(shè)的多重意義。 本文在充分借鑒國外地方政府債務(wù)管理制度先進(jìn)做法的基礎(chǔ)上，立足于我國現(xiàn)實(shí)國情和地方政府財(cái)政資金管理的現(xiàn)實(shí)需求，站在“制度”構(gòu)建這一微觀視角，對現(xiàn)行制度樣本進(jìn)行分析，以新制度經(jīng)濟(jì)學(xué)和制度變遷理論為依據(jù)，以新公共管理和公共部門財(cái)務(wù)管理理論為支撐，提出在省級政府制定地方政府債務(wù)管理制度和省以下政府制定債務(wù)資金使用和監(jiān)督的執(zhí)行細(xì)則的債務(wù)管理制度體系，并構(gòu)建了省級政府的債務(wù)管理制度的內(nèi)容規(guī)范，包括債務(wù)管理工作的組織、債務(wù)舉借、債務(wù)資金使用、債務(wù)風(fēng)險(xiǎn)管理以及資金償還等，旨在為我國地方政府對舉債行為進(jìn)行有效管理，并提高債務(wù)資金的使用效益提供制度指引。 本文共分為六部分： 第一部分，從我國地方政府債務(wù)的多樣性和復(fù)雜性出發(fā)，提出制度構(gòu)建的縱向多層次性和橫向內(nèi)容完整性，從現(xiàn)有債務(wù)管理制度缺失的現(xiàn)狀，指出制度構(gòu)建的必要性和緊迫性，在對國內(nèi)外研究現(xiàn)狀進(jìn)行綜述后，借鑒精華，分析不足，層層遞進(jìn)，引入本文的論述切入點(diǎn)，為后文做好鋪墊。 第二部分，，介紹理論基礎(chǔ)：在路徑選擇上，依據(jù)新制度經(jīng)濟(jì)學(xué)和制度變遷理論，提出制度的完善過程是漸進(jìn)的；在內(nèi)容上，依據(jù)新公共管理和公共部門財(cái)務(wù)管理理論，提出從微觀視角出發(fā)，基于資金流動的脈絡(luò)和線索進(jìn)行規(guī)范。 第三部分，采用實(shí)證研究的方法，對現(xiàn)行制度樣本進(jìn)行整理分析，針對尚未解決的問題，指明我國債務(wù)管理制度建設(shè)的實(shí)質(zhì)：即制度制定的層級和內(nèi)容涵蓋兩個(gè)方面，表明本文的觀點(diǎn)。 第四部分，介紹四種典型的債務(wù)管理模式，再次強(qiáng)調(diào)我國地方政府債務(wù)管理制度應(yīng)博采眾長，更應(yīng)因地制宜。 第五部分，對我國地方政府債務(wù)管理制度進(jìn)行總體設(shè)計(jì)和內(nèi)容構(gòu)建，提出在“省級政府制定地方政府債務(wù)管理制度，省以下政府在該制度指引下按照資金鏈制定債務(wù)資金使用和管理的執(zhí)行細(xì)則”的制度構(gòu)建框架，構(gòu)建了從資金舉借、使用一直到償還，涉及債務(wù)管理組織結(jié)構(gòu)、債務(wù)信息系統(tǒng)和債務(wù)監(jiān)督管理以及資金績效評價(jià)的制度內(nèi)容。 第六部分，闡述本文研究結(jié)論：構(gòu)建了地方政府債務(wù)管理的制度框架；指出研究的局限性：尚未構(gòu)建省以下債務(wù)管理細(xì)則，尚未研究省級政府的實(shí)踐應(yīng)用問題，尚未針對不同的債務(wù)分別設(shè)計(jì)管理制度，尚未對預(yù)算管理、政府會計(jì)、內(nèi)部控制等制度作出完整性設(shè)計(jì)，為進(jìn)一步研究打下基礎(chǔ)。
[Abstract]:In China, local government debt has gone through a "first fruit, then the cause" path: on the one hand, local government debt in the "budget law >" and other relevant legal provisions are unregulated events; on the other hand, local government debt behavior and debt funds have been used everywhere, the accumulated and hidden risks can not be ignored, the establishment of the system. It is also more and more urgent to study the construction of the local government debt management system in China, which is not only the demand of fine management of financial funds, but also the cross and comprehensive application of the management, economics and other disciplines to the local government debt management system, which is the need for effective standardization and guidance of local government debt raising, and it can be forced into politics. Other institutional reforms in financial capacity building have theoretical and practical significance, taking account of the multiple meanings of short-term and long-term institutional construction.
On the basis of the advanced practice of the foreign local government debt management system, based on the actual conditions of our country and the real needs of the local government financial management, this paper stands in the micro perspective of "system" construction, analyzes the current system samples, based on the new institutional economics and the system change theory, and takes the new public as the basis. With the support of the theory of management and the financial management of the public sector, the debt management system is put forward at the provincial level to formulate the local government debt management system and the implementation rules for the use and supervision of the debt funds under the provincial government, and the internal standards of the provincial government's debt management system, including the organization of the debt management work, and the debt management, are put forward. Borrowing, debt capital use, debt risk management and fund reimbursement are designed to provide institutional guidance for local government to effectively manage the behavior of debt raising and to improve the efficiency of the use of debt funds.
This article is divided into six parts:
The first part, starting from the diversity and complexity of local government debt in our country, puts forward the vertical multilevel and horizontal content integrity of the system construction, and points out the necessity and urgency of the system construction from the present situation of the absence of the existing debt management system. In this part, we will introduce the entry point of this article, laying a good foundation for the future.
The second part introduces the theoretical basis: on the path selection, according to the new institutional economics and the theory of institutional change, the process of perfecting the system is gradual. On the content, according to the new public management and the theory of public sector financial management, it is proposed to standardize the context and clue of the flow of funds from the micro perspective.
The third part, using the method of empirical research, collate and analyze the current system samples, and point out the essence of the construction of our country's debt management system in view of the unsolved problems: that is, the level and content of the system encompassing two aspects, indicating the view of this article.
The fourth part introduces four typical models of debt management. Once again, it is emphasized that the local government debt management system should be widely adopted and should be adapted to local conditions.
The fifth part, the overall design and content construction of the local government debt management system in China, and put forward the system construction framework of "provincial government to formulate local government debt management system, under the guidance of the government under the guidance of the system to formulate rules for the use and management of debt funds according to the capital chain". From the till to the repayment, it involves the institutional content of debt management organization, debt information system, debt supervision and management and capital performance evaluation.
The sixth part, elaborated the conclusion of this study: constructing the institutional framework of local government debt management; pointing out the limitations of the study: not yet constructing the regulations of the provincial debt management, not studying the practical application of the provincial government, and not designing the management system for the different debts, but not the budget management, the government accounting, and the interior. The integrity design of control system will lay a foundation for further research.

【學(xué)位授予單位】：中國海洋大學(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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