本文選題：地方政府債務 + 債務風險　； 參考：《太原理工大學》2014年碩士論文

【摘要】：為緩解金融危機對我國經(jīng)濟造成的影響,2008年底到2009年間,中央政府共出臺了4萬億的經(jīng)濟刺激計劃,其中2.82萬億以地方政府名義發(fā)行,要求地方政府以債務資金形式,通過基礎設施建設等項目達到刺激經(jīng)濟的目的。之后幾年間地方政府債務呈持續(xù)攀升態(tài),截至2013年6月底,全口徑地方政府性債務為17.89萬億元。由于我國《預算法》規(guī)定地方政府不得發(fā)債,地方政府強烈的資金需求與發(fā)債禁令之間產(chǎn)生直接矛盾,因此這些債務大多會通過地方政府融資平臺等產(chǎn)生,這種以隱性債務為主的地方政府債務結構,大大加劇了地方政府債務風險發(fā)生的可能性。 本文從我國地方政府債務現(xiàn)狀及存在的潛在風險出發(fā),在分析我國地方政府債務現(xiàn)狀及原因的基礎上,將內部控制理論和方法引入地方政府債務風險控制,構建地方政府債務風險防范體系。從內部控制角度提出政府內部應采取的措施,同時結合政府外部環(huán)境提出相關配套措施,旨在控制地方政府債務風險,為我國地方政府債務風險防范提供具體方法。 本文主要內容有以下幾方面。首先從一般地方政府債務角度出發(fā),結合我國實際情況,提出我國地方政府債務存在的特殊問題,即我國在不允許地方政府發(fā)債的前提下,隱性、或有債務的攀升是我國地方政府債務的風險所在。在此基礎上分析總結了我國地方政府債務存在的主要問題,我國地方政府債務規(guī)模普遍較大,并且結構復雜,除直觀的直接、顯性債務外,大量隱性、或有債務的存在是債務風險的真正隱患,并且這些隱性債務借助融資平臺等存在,難以估量,潛在的風險也較大。另外,我國對現(xiàn)有的地方政府債務缺乏有效的償還機制,且償還時間較長,更加劇了債務風險。 其次,針對我國地方政府債務風險存在的問題,探究了產(chǎn)生風險問題的原因,主要有風險意識薄弱、缺乏預算約束機制,加之我國稅制改革不徹底、債務監(jiān)督機制不完善、地方官員政績衡量標準偏頗等問題,以及對地方融資平臺缺乏規(guī)范有效管理,形成目前我國地方政府債務情況存在的主要原因。 最后,在分析了上述我國地方政府債務現(xiàn)狀和原因后,本文提出借助COSO內部控制理論對地方政府債務風險予以控制。構建內部控制理論下地方政府債務風險防范系統(tǒng),以內部控制五大要素控制環(huán)境、風險評估、控制活動、信息與溝通、持續(xù)監(jiān)督為依托,首先闡述了各要素與地方政府債務風險防范之間的關系,以及各要素之間的內在聯(lián)系。其次提出各要素框架下具體的地方政府債務風險防范措施,從控制環(huán)境決定的整體風險控制基調出發(fā),對地方政府債務風險進行定性和定量評估,通過控制活動的管理,同時借助內部、外部的監(jiān)督機制,對地方政府債務風險進行全面控制,在此過程中應注意及時的信息溝通,有助于信息共享提高效率。從而形成完整的地方政府債務風險管理體系,實現(xiàn)對地方政府債務系統(tǒng)化、標準化的管理及全方位的風險控制。此基于內部控制理論的地方政府債務風險防范系統(tǒng)的提出,為地方政府解決債務問題提供了方法和借鑒。
[Abstract]:In order to mitigate the impact of the financial crisis on our economy, the central government issued a total of 4 trillion economic stimulus plan between the end of 2008 and 2009, of which 2 trillion and 820 billion were issued in the name of local government, and the local government was required to stimulate the economy by means of debt capital and infrastructure construction. By the end of June 2013, the government debt of the government is 17 trillion and 890 billion yuan. Because of China's "budget law", the local government is not allowed to pay the debt, the local government has a direct contradiction between the strong capital demand and the debt ban, so most of these debts will be produced by the local government financing platform. The structure of local government debt, which is mainly implicit debt, has greatly increased the possibility of local government debt risk.
On the basis of analyzing the current situation and the potential risks of local government debt in China, based on the analysis of the current situation and causes of local government debt in our country, the internal control theory and methods are introduced into the local government debt risk control, and the local government debt risk prevention system is constructed. The measures should be taken from the internal control point of view. At the same time, it puts forward relevant supporting measures in combination with the external environment of the government, aiming at controlling the risk of local government debt and providing specific methods for local government debt risk prevention.
The main contents of this paper are the following aspects. First, from the perspective of the general local government debt and the actual situation in China, the special problems of local government debt in China are put forward, that is, under the premise that the local government does not allow the local government to pay the debt, the hidden, or the rise in debt is the risk of local government debt in our country. The main problems of local government debt in China are analyzed and summarized. The local government debt in China is generally large and complex. In addition to direct direct, explicit debt, a large number of hidden debts, or the existence of debt is the real hidden danger of debt risk, and these recessive debts are inestimable and potential with the help of the financing platform. In addition, our country lacks effective reimbursement mechanism for the existing local government debt, and the repayment time is longer, which aggravate the debt risk.
Secondly, in view of the problems of local government debt risk in China, it explores the causes of the risk problems, including the weakness of the risk awareness, the lack of budget constraint mechanism, the incomplete tax reform in our country, the imperfect supervision mechanism of the debt, the biased evaluation standards of local officials, and the lack of standards for local financing platforms. Effective management is the main reason for the debt situation of local governments in China.
Finally, after analyzing the current situation and reasons of the local government debt in China, this paper puts forward the use of COSO internal control theory to control the risk of local government debt. Construction of the local government debt risk prevention system under the internal control theory, with the five elements of internal control to control the environment, risk assessment, control activities, information and communication, On the basis of continued supervision, this paper first expounds the relationship between the factors and the local government debt risk prevention, as well as the internal relations between the various elements. Secondly, it puts forward specific measures to prevent the risk of local government debt under the framework of each factor, and makes a qualitative analysis of the local government debt risk from the overall risk control basis of the control environment. And quantitative assessment, through the control of the management of activities and the use of internal and external supervision mechanism, the local government debt risk is fully controlled. In this process, it is necessary to pay attention to timely information communication and help to improve the efficiency of information sharing, thus forming a complete local government debt risk management system and realizing the local government debt system. Based on the internal control theory, the local government debt risk prevention system, which is based on the internal control theory, provides the method and reference for the local government to solve the debt problem.
【學位授予單位】：太原理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.5;F810.6

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本文編號：2055479