發(fā)布時(shí)間：2018-01-13 03:12

  本文關(guān)鍵詞：我國(guó)地方政府債務(wù)管理與美日比較研究　出處：《海南大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 地方政府債務(wù) 債務(wù)管理 美日經(jīng)驗(yàn)比較

【摘要】：2009年在經(jīng)歷金融危機(jī)后中央政府為刺激經(jīng)濟(jì)而提出的4萬(wàn)億的刺激政策后,我國(guó)地方政府債務(wù)的規(guī)模急劇膨脹,其中各地的地方政府融資平臺(tái)數(shù)量迅速增長(zhǎng),地方政府隱形債務(wù)已很難估計(jì),這些現(xiàn)象己經(jīng)逐漸受到了社會(huì)各界的重視。銀監(jiān)會(huì)、人民銀行、財(cái)政部自2010年后多次發(fā)布相關(guān)文件來(lái)規(guī)范地方融資平臺(tái)的融資問(wèn)題。在2011年,國(guó)家審計(jì)署也參與了關(guān)于地方政府債務(wù)的調(diào)查并公布全國(guó)地方政府債務(wù)的審計(jì)結(jié)果報(bào)告。在如今分稅制度下,地方政府的財(cái)政收入相對(duì)減少,并且我國(guó)的轉(zhuǎn)移支付政策并沒(méi)有完善,僅靠財(cái)政收入與上級(jí)轉(zhuǎn)移支付已經(jīng)不能滿足地方發(fā)展的需求。雖然為促進(jìn)地方經(jīng)濟(jì)發(fā)展、基礎(chǔ)公共設(shè)施的建設(shè)地方政府而舉債是合理的,但是有些政府過(guò)于追求政績(jī)盲目擴(kuò)大舉債規(guī)模,加大了地方政府債務(wù)負(fù)擔(dān),同時(shí)在地方債務(wù)在資金使用和償還上又得不到有效的監(jiān)管,很容易造成地方政府債務(wù)危機(jī)。危機(jī)一旦出現(xiàn),那些地方政府不能償還的債務(wù)只能由中央政府來(lái)承擔(dān),進(jìn)而最終影響到整個(gè)中國(guó)的經(jīng)濟(jì)。所以,如今建立一套完備、高效的地方債務(wù)管理制度來(lái)有效防范可能發(fā)生的地方債務(wù)危機(jī)是合理的且有必要的。 本文立足于地方政府債務(wù)管理這一目前尚待解決的問(wèn)題,首先分析了我國(guó)地方政府債務(wù)管理的現(xiàn)狀及存在的問(wèn)題,然后對(duì)美國(guó)、日本兩個(gè)發(fā)達(dá)國(guó)家的地方債務(wù)管理的幾個(gè)方面進(jìn)行介紹對(duì)比和分析。再?gòu)亩康慕嵌?以改革開(kāi)放以來(lái)我國(guó)地方市場(chǎng)化程度的高低為分類(lèi)依據(jù),把我國(guó)的北京市和新疆省兩個(gè)地區(qū)作為研究對(duì)象,引入國(guó)際常用風(fēng)險(xiǎn)測(cè)度模型KMV模型的相關(guān)思想,建立了適合我國(guó)地方政府性債務(wù)安全規(guī)模測(cè)定的模型,應(yīng)用KMV模型對(duì)兩地進(jìn)行了債務(wù)安全規(guī)模及風(fēng)險(xiǎn)測(cè)度。從而發(fā)現(xiàn)當(dāng)前我國(guó)地方債務(wù)管理的不足。最后,對(duì)我國(guó)當(dāng)前地方政府債務(wù)管理機(jī)制進(jìn)行研究,分別提出了完善我國(guó)債務(wù)管理上幾個(gè)方面相應(yīng)的建議,并使之成為一個(gè)整體,從而形成系統(tǒng)的、完備的地方政府債務(wù)管理制度。
[Abstract]:In the aftermath of the financial crisis in 2009 the central government to stimulate the economy and put forward 4 trillion stimulus policy, China's local government debt of the rapid expansion of the scale, the number of local government financing platform around the rapid growth of local government debt has been invisible is difficult to estimate, this phenomenon has gradually got the attention of the community. The CBRC the people's Bank, the financing problem since 2010 issued several documents to regulate the local financing platform of the Ministry of finance. In 2011, the National Audit Office also participated in the investigation of local government debt and announced the national local government debt audit results report. Now in the tax system, local government revenue is relatively reduced, and transfer our payment policy is not perfect, only fiscal revenue and higher transfer payments has been unable to meet local needs. Although the promotion of local Economic development, local government infrastructure construction of public facilities and debt are reasonable, but some government too the pursuit of blind expansion of debt, increased local government debt burden, while local debt in the use of funds and repayment and the lack of effective supervision, it is easy to cause local government debt crisis. Once the crisis occurred. The local government can not repay the debt only by the central government to bear, and ultimately affect the entire Chinese economy. So now, to establish a complete and efficient local debt management system to effectively prevent possible debt crisis is reasonable and necessary.
This paper is based on the local government debt management which is one of the unsolved problems, firstly analyzed the status quo of China's local government debt management and the existing problems, and then to the United States, several aspects of debt management in two developed countries in Japan were introduced and compared and analyzed. From the quantitative point of view, since the reform and opening up the degree of China's local market level as the basis of classification, the two areas of China and Beijing city in Xinjiang Province as the research object, introduces the idea of relevant international commonly used risk measure model KMV, suitable for the establishment of China's local government debt security scale determination model, KMV model was applied to the scale of debt security and the risk measure of the two. It is found that the current lack of local debt management in China. Finally, the study of the current local government debt management mechanism, were put forward to perfect our There are several relevant suggestions on the management of the country's debt and make it a whole, so as to form a systematic and complete local government debt management system.

【學(xué)位授予單位】：海南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F811.5;F812.5

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