本文選題：地方政府債務(wù) + 債務(wù)風(fēng)險(xiǎn)��； 參考：《太原理工大學(xué)》2014年碩士論文

【摘要】：為緩解金融危機(jī)對(duì)我國經(jīng)濟(jì)造成的影響,2008年底到2009年間,中央政府共出臺(tái)了4萬億的經(jīng)濟(jì)刺激計(jì)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(wù)資金形式,通過基礎(chǔ)設(shè)施建設(shè)等項(xiàng)目達(dá)到刺激經(jīng)濟(jì)的目的。之后幾年間地方政府債務(wù)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(wù)為17.89萬億元。由于我國《預(yù)算法》規(guī)定地方政府不得發(fā)債,地方政府強(qiáng)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(wù)大多會(huì)通過地方政府融資平臺(tái)等產(chǎn)生,這種以隱性債務(wù)為主的地方政府債務(wù)結(jié)構(gòu),大大加劇了地方政府債務(wù)風(fēng)險(xiǎn)發(fā)生的可能性。 本文從我國地方政府債務(wù)現(xiàn)狀及存在的潛在風(fēng)險(xiǎn)出發(fā),在分析我國地方政府債務(wù)現(xiàn)狀及原因的基礎(chǔ)上,將內(nèi)部控制理論和方法引入地方政府債務(wù)風(fēng)險(xiǎn)控制,構(gòu)建地方政府債務(wù)風(fēng)險(xiǎn)防范體系。從內(nèi)部控制角度提出政府內(nèi)部應(yīng)采取的措施,同時(shí)結(jié)合政府外部環(huán)境提出相關(guān)配套措施,旨在控制地方政府債務(wù)風(fēng)險(xiǎn),為我國地方政府債務(wù)風(fēng)險(xiǎn)防范提供具體方法。 本文主要內(nèi)容有以下幾方面。首先從一般地方政府債務(wù)角度出發(fā),結(jié)合我國實(shí)際情況,提出我國地方政府債務(wù)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(wù)的攀升是我國地方政府債務(wù)的風(fēng)險(xiǎn)所在。在此基礎(chǔ)上分析總結(jié)了我國地方政府債務(wù)存在的主要問題,我國地方政府債務(wù)規(guī)模普遍較大,并且結(jié)構(gòu)復(fù)雜,除直觀的直接、顯性債務(wù)外,大量隱性、或有債務(wù)的存在是債務(wù)風(fēng)險(xiǎn)的真正隱患,并且這些隱性債務(wù)借助融資平臺(tái)等存在,難以估量,潛在的風(fēng)險(xiǎn)也較大。另外,我國對(duì)現(xiàn)有的地方政府債務(wù)缺乏有效的償還機(jī)制,且償還時(shí)間較長,更加劇了債務(wù)風(fēng)險(xiǎn)。 其次,針對(duì)我國地方政府債務(wù)風(fēng)險(xiǎn)存在的問題,探究了產(chǎn)生風(fēng)險(xiǎn)問題的原因,主要有風(fēng)險(xiǎn)意識(shí)薄弱、缺乏預(yù)算約束機(jī)制,加之我國稅制改革不徹底、債務(wù)監(jiān)督機(jī)制不完善、地方官員政績衡量標(biāo)準(zhǔn)偏頗等問題,以及對(duì)地方融資平臺(tái)缺乏規(guī)范有效管理,形成目前我國地方政府債務(wù)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(wù)現(xiàn)狀和原因后,本文提出借助COSO內(nèi)部控制理論對(duì)地方政府債務(wù)風(fēng)險(xiǎn)予以控制。構(gòu)建內(nèi)部控制理論下地方政府債務(wù)風(fēng)險(xiǎn)防范系統(tǒng),以內(nèi)部控制五大要素控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、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(wù)風(fēng)險(xiǎn)防范之間的關(guān)系,以及各要素之間的內(nèi)在聯(lián)系。其次提出各要素框架下具體的地方政府債務(wù)風(fēng)險(xiǎn)防范措施,從控制環(huán)境決定的整體風(fēng)險(xiǎn)控制基調(diào)出發(fā),對(duì)地方政府債務(wù)風(fēng)險(xiǎn)進(jìn)行定性和定量評(píng)估,通過控制活動(dòng)的管理,同時(shí)借助內(nèi)部、外部的監(jiān)督機(jī)制,對(duì)地方政府債務(wù)風(fēng)險(xiǎn)進(jìn)行全面控制,在此過程中應(yīng)注意及時(shí)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(wù)風(fēng)險(xiǎn)管理體系,實(shí)現(xiàn)對(duì)地方政府債務(wù)系統(tǒng)化、標(biāo)準(zhǔn)化的管理及全方位的風(fēng)險(xiǎn)控制。此基于內(nèi)部控制理論的地方政府債務(wù)風(fēng)險(xiǎn)防范系統(tǒng)的提出,為地方政府解決債務(wù)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(xué)位授予單位】：太原理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.5;F810.6

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本文編號(hào)：2055479