本文選題：地方債　切入點(diǎn)：政府責(zé)任　出處：《華南理工大學(xué)》2012年碩士論文

【摘要】：在現(xiàn)代市場(chǎng)經(jīng)濟(jì)體系中，地方政府在享有自行發(fā)債“權(quán)利”的同時(shí)也必須獨(dú)立承擔(dān)償還“責(zé)任”，權(quán)責(zé)一致是公共財(cái)政理念下對(duì)地方政府經(jīng)濟(jì)職能作用發(fā)揮的基本要求。如果地方政府只享有自行發(fā)債的融資權(quán)利，而不能相應(yīng)地承擔(dān)對(duì)轄區(qū)內(nèi)企業(yè)、居民、債務(wù)認(rèn)購(gòu)者和中央政府的相應(yīng)責(zé)任，則地方債發(fā)行很容易出現(xiàn)盲目舉債、反復(fù)舉債、投資低效率以及公共產(chǎn)品供給不足等行為。在這個(gè)意義上看，我們不能將此次四省市的自行發(fā)債試點(diǎn)單純地理解為融資工具，而應(yīng)從地方政府的經(jīng)濟(jì)功能發(fā)揮等角度去審視其背后的制度意蘊(yùn)。允許四省市進(jìn)行自行發(fā)債試點(diǎn)，不僅意味著地方政府擁有了更多的融資平臺(tái)，，而且也意味著地方政府在走向責(zé)任型政府、法治型政府、服務(wù)型政府的進(jìn)程中有更大作為。 本文試圖從法律的角度對(duì)地方政府的責(zé)任進(jìn)行探討，共分五部分：第一部分是緒論。針對(duì)當(dāng)下熱點(diǎn)問(wèn)題，闡述研究該問(wèn)題的意義。進(jìn)而論述該主題國(guó)內(nèi)外研究現(xiàn)狀和個(gè)人研究思路；第二部分是地方債相關(guān)問(wèn)題概述，主要探討了地方債券的理論基礎(chǔ)、地方債券的歷史、地方投融資平臺(tái)、地方債面臨的主要風(fēng)險(xiǎn)；第三部分對(duì)我國(guó)地方政府責(zé)任進(jìn)行界定，確定了地方政府的角色；第四部分介紹國(guó)外地方債責(zé)任制度；第五部分提出了構(gòu)建地方政府責(zé)任控制機(jī)制。
[Abstract]:In the modern market economy, The local government must bear the "responsibility" independently while enjoying the "right" to issue its own bonds. The consistent rights and responsibilities are the basic requirements of the local government's economic function under the concept of public finance. If the local government only enjoys the "responsibility" Have the right to issue bonds on their own, Without corresponding responsibility for enterprises, residents, debt subscribers and the central government within the jurisdiction, local debt issuance is prone to blind borrowing and repeated borrowing. Inefficient investment and inadequate supply of public goods. In this sense, we cannot simply interpret the four provinces and municipalities' self-issued debt pilot as a financing instrument. Instead, we should examine the institutional implications behind the local government from the perspective of exerting its economic functions. Allowing the four provinces and municipalities to carry out self-issued debt pilot projects does not only mean that the local government has more financing platforms. It also means that the local government is doing more in the process of the responsible government, the rule of law government and the service government. This paper tries to discuss the responsibility of local government from the angle of law. It is divided into five parts: the first part is the introduction. The second part is an overview of the problems related to local bonds, mainly discusses the theoretical basis of local bonds, the history of local bonds. The third part defines the responsibility of the local government in our country, determines the role of the local government, the fourth part introduces the responsibility system of the foreign local debt; The fifth part puts forward the construction of local government responsibility control mechanism.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D922.2;F812.5

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