本文選題：地方政府　切入點(diǎn)：分稅制　出處：《湖南大學(xué)》2012年碩士論文

【摘要】：從1994年我國(guó)進(jìn)行分稅制改革以來(lái)，中央財(cái)政收入所占比重日益提高，而地方財(cái)政收入所占比重急劇下降。與此同時(shí)，地方政府財(cái)政支出比重卻在不斷上漲。地方政府財(cái)權(quán)和事權(quán)的不協(xié)調(diào)，使地方政府陷入巨大的財(cái)政困境，因此中國(guó)各地區(qū)、各層級(jí)的地方政府大都在不同程度上舉債度日或負(fù)債經(jīng)營(yíng)，而且所負(fù)債務(wù)的種類之多，負(fù)擔(dān)之重，已超出一般人之想象。由此可見(jiàn)，全面、正確地認(rèn)識(shí)地方債務(wù)問(wèn)題，尤其是進(jìn)行賦予地方政府舉債權(quán)問(wèn)題的探索和研究，，無(wú)疑具有重要的理論和實(shí)踐價(jià)值。 本文首先從賦予地方政府舉債權(quán)的一般理論問(wèn)題入手，合理地闡釋了公共產(chǎn)品理論、政府職能劃分理論和財(cái)政分權(quán)理論等三個(gè)理論依據(jù)，進(jìn)而分析了賦予地方政府舉債權(quán)的必要性。其次，通過(guò)闡述當(dāng)前地方政府債務(wù)的總體規(guī)模、基本結(jié)構(gòu)，總結(jié)出我國(guó)地方政府債務(wù)的整體特征，較全面地分析了我國(guó)賦予地方政府舉債權(quán)存在的制約因素及其障礙因素形成的原因。之后，總結(jié)了發(fā)達(dá)國(guó)家賦予地方政府舉債權(quán)的有益經(jīng)驗(yàn)，并得出對(duì)我國(guó)的啟示。最后，筆者根據(jù)以上論述，得出了現(xiàn)階段我國(guó)賦予地方政府舉債權(quán)不僅是必要的也是可行的基本結(jié)論，在此基礎(chǔ)上，論文提出了現(xiàn)階段我國(guó)應(yīng)從以下述幾個(gè)方面賦予地方政府舉債權(quán)：完善相關(guān)法律法規(guī)和制度；嚴(yán)格地方政府舉債的審批制度；建立規(guī)范的地方政府舉債決策責(zé)任制；建立地方政府信用評(píng)級(jí)體系和債券信息披露制度等。
[Abstract]:Since the reform of taxation system in China in 1994, the proportion of central fiscal revenue has been increasing day by day, while the proportion of local fiscal revenue has declined sharply. At the same time, However, the proportion of local government financial expenditure is rising. The disharmony between local government's financial power and administrative power makes local governments fall into huge financial difficulties. Therefore, all regions in China, Most of the local governments at all levels have borrowed money to survive or operate in debt to varying degrees, and the variety and burden of their debts have exceeded the average person's imagination. Thus, it can be seen that the local debt problem is fully and correctly understood. Especially, it is of great theoretical and practical value to explore and study the issue of granting local governments creditor's rights. This paper begins with the general theoretical issues of giving local governments credit rights, and explains three theoretical bases: the theory of public goods, the theory of government function division and the theory of fiscal decentralization. Secondly, by expounding the overall scale and basic structure of local government debt, the author summarizes the overall characteristics of local government debt in China. This paper comprehensively analyzes the restrictive factors and the reasons for the formation of obstacles to the granting of local government creditor's rights in China. After that, it sums up the beneficial experience of the developed countries in granting local government creditor's rights, and draws some enlightenment to our country. Based on the above discussion, the author draws the basic conclusion that it is not only necessary but also feasible for our country to grant local governments creditor's rights at the present stage, and on this basis, The paper puts forward that at present our country should grant local government creditor's rights from the following aspects: perfecting relevant laws and regulations, strict examination and approval system of local government borrowing, establishing standard responsibility system of local government borrowing decision; Establish local government credit rating system and bond information disclosure system.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.5

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陳媛媛;地方政府債券融資：模式與規(guī)制[D];吉林大學(xué);2013年

本文編號(hào)：1695750