發(fā)布時(shí)間：2018-09-07 18:11

【摘要】：我國地方政府債務(wù)問題的產(chǎn)生由來已久,國內(nèi)外學(xué)者、專家和研究機(jī)構(gòu)對(duì)我國債務(wù)問題進(jìn)行了一些深入的研究,地方債務(wù)問題近年來更是受到了中央政府和地方政府的特別關(guān)注。改革開放以來,我國經(jīng)濟(jì)實(shí)現(xiàn)了飛速的發(fā)展,全國地方經(jīng)濟(jì)建設(shè)如火如荼,在基礎(chǔ)設(shè)施建設(shè)、公共設(shè)施建設(shè)、城鎮(zhèn)化建設(shè)上實(shí)行了跨越式發(fā)展,而這些建設(shè)都需要大量的資金,我國地方政府卻沒有發(fā)債權(quán),于是我國地方政府利用財(cái)政部代發(fā)債券(包括后來自行發(fā)行的債券)、地方融資平臺(tái)公司等方法舉借債務(wù)。地方政府債務(wù)不僅僅為我國地方經(jīng)濟(jì)發(fā)展、基礎(chǔ)設(shè)施建設(shè)、民生改善等方面卓有成效,更是在應(yīng)對(duì)亞洲金融危機(jī)和次貸危機(jī)立下了汗馬功勞。然而,由于在財(cái)政體制、經(jīng)濟(jì)體制、監(jiān)管體制、行政體制等方面不完善,為違規(guī)舉借債務(wù)提供了土壤,同時(shí)我國地方政府債務(wù)的規(guī)模和增速都產(chǎn)生了巨大的變化,為債務(wù)危機(jī)的產(chǎn)生埋下了一顆地雷,引起了中央政府的格外注意。我國依法對(duì)地方政府債務(wù)進(jìn)了幾次審計(jì),于3013年12月底公布的數(shù)據(jù)出乎人們的意料:地方政府債務(wù)總規(guī)模接近18萬億,較上一次也就是2010年底的審計(jì)結(jié)果增長了67%。此后審計(jì)署沒有再對(duì)地方債務(wù)進(jìn)行清查,而是由地方政府自行上報(bào),2014年底,我國地方政府上報(bào)的三類地方債務(wù)總額達(dá)到24萬億,短短的一年半又增加了超過6萬億的債務(wù),增長規(guī)模再次讓人大跌眼鏡,直接負(fù)有償還責(zé)任的債務(wù)高達(dá)15.4萬億。2015年隨著新《預(yù)算法》的實(shí)施以及財(cái)政部關(guān)于地方政府債務(wù)置換的有序進(jìn)行,地方債務(wù)的規(guī)模得到了有效的控制,其背后的風(fēng)險(xiǎn)也在一定程度上得到了緩解,但風(fēng)險(xiǎn)并沒有消失。債務(wù)率超過100%的市本級(jí)有100多個(gè)、縣級(jí)有400多個(gè),在總體債務(wù)率89%的情況下,個(gè)別省份和一些數(shù)量龐大的市縣債務(wù)將威脅著我國經(jīng)濟(jì)和社會(huì)的安全,債務(wù)問題必須要得到有效的解決。本文從地方債務(wù)的相關(guān)概念和理論概念為基礎(chǔ),并在第一章進(jìn)行了詳細(xì)的介紹;第二章對(duì)地方政府債務(wù)的現(xiàn)狀進(jìn)行了梳理,分析了地方債務(wù)風(fēng)險(xiǎn)的幾種情況;第三章分析了我國地方債務(wù)風(fēng)險(xiǎn)產(chǎn)生的原因,包括財(cái)政體制、經(jīng)濟(jì)體制、金融體制和行政機(jī)制等方面;第四章介紹國外一些處理地方債務(wù)的經(jīng)驗(yàn)和辦法,以期給我國處理地方債務(wù)風(fēng)險(xiǎn)以啟示;第五章在前面幾章分析的基礎(chǔ)上,提出防范我國地方政府債務(wù)風(fēng)險(xiǎn)的對(duì)策,以避免債務(wù)危機(jī)的發(fā)生。
[Abstract]:The problem of local government debt in China has a long history. Scholars, experts and research institutions at home and abroad have made some in-depth research on the debt problem in China. The problem of local debt has been paid more attention by central government and local government in recent years. Since the reform and opening up, the economy of our country has achieved rapid development, the local economic construction of the whole country is in full swing, and the construction of infrastructure, public facilities and urbanization has been developed by leaps and bounds, and these construction all need a lot of funds. However, our local government does not have the right to issue bonds, so our local government uses the means of issuing bonds (including the bonds issued by the Ministry of Finance) and local financing platform companies to borrow debt on behalf of the Ministry of Finance. Local government debt is not only effective for local economic development, infrastructure construction, livelihood improvement and so on, but also contributes to the Asian financial crisis and sub-prime crisis. However, because of the imperfections in the financial system, economic system, supervision system, administrative system, etc., it provides the soil for illegal borrowing debt. At the same time, the scale and growth rate of local government debt in our country have all produced tremendous changes. A mine was laid for the debt crisis, drawing special attention from the central government. Our country has audited the local government debt several times according to law. The data released at the end of December 3013 is unexpected: the total scale of local government debt is close to 18 trillion, which is 67% higher than the last audit result at the end of 2010. Since then, instead of carrying out an inventory of local debts, the Audit Office has left the local government to report on its own by the end of 2014. The total amount of the three types of local debt reported by our local governments reached 24 trillion, an increase of more than 6 trillion yuan in a short period of one and a half years. The scale of the growth was astounding again, with 15.4 trillion of the debt directly responsible for repayment. In 2015, with the implementation of the new Budget Law and the orderly implementation of the Ministry of Finance on the replacement of local government debt, The scale of local debt has been effectively controlled, and the risks behind it have been mitigated to some extent, but the risks have not disappeared. There are more than 100 municipalities with a debt ratio of more than 100 percent and more than 400 at the county level. Under the overall debt ratio of 89 percent, the debts of individual provinces and some large cities and counties will threaten the economic and social security of our country. The debt problem must be solved effectively. Based on the related concepts and theoretical concepts of local debt, this paper gives a detailed introduction in the first chapter, the second chapter combs the current situation of local government debt, and analyzes several situations of local debt risk. The third chapter analyzes the causes of local debt risk in China, including financial system, economic system, financial system and administrative mechanism, etc. Chapter four introduces some experiences and methods of dealing with local debt in foreign countries. The fifth chapter, based on the analysis of the previous chapters, puts forward the countermeasures to prevent the local government debt risk in order to avoid the occurrence of the debt crisis.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.5

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