發(fā)布時(shí)間：2018-04-29 14:10

  本文選題：地方政府發(fā)債權(quán) + 合理性�。� 參考：《南京師范大學(xué)》2012年碩士論文

【摘要】：地方財(cái)政權(quán)自主是地方自治的基礎(chǔ)內(nèi)容,而地方政府發(fā)債權(quán)又是地方財(cái)政自主的重要內(nèi)涵。地方政府發(fā)債的根本前提就是要求地方政府擁有相對(duì)獨(dú)立的財(cái)權(quán),能夠以地方政府自己的財(cái)政收入來(lái)償還債務(wù)。雖然對(duì)于地方政府的發(fā)債權(quán)問題存在著分歧,但是認(rèn)可地方政府擁有發(fā)債權(quán)的觀點(diǎn)也漸漸多起來(lái)。作為單一制的發(fā)展中國(guó)家,我國(guó)地方政府能否享有相應(yīng)的發(fā)債權(quán),事關(guān)分稅制改革的深化和市場(chǎng)經(jīng)濟(jì)的繁榮,牽涉到中央與地方分權(quán)的憲政問題。賦予我國(guó)地方政府一定的發(fā)債權(quán),允許地方政府發(fā)行公債,不僅是市場(chǎng)經(jīng)濟(jì)發(fā)展的必然要求,也是憲政改革的良好契機(jī)。從現(xiàn)在的實(shí)際情況來(lái)看,我國(guó)地方政府并沒有明確的發(fā)行地方公債的權(quán)力,但是,地方政府實(shí)際上已經(jīng)通過(guò)融資平臺(tái)一些方式就發(fā)行公債做出了嘗試,因此,盡管地方政府發(fā)行公債存在一些問題,但賦予地方政府發(fā)債權(quán)并且從法律方面進(jìn)行規(guī)制是值得研究的。 本文第一章對(duì)地方政府發(fā)行公債進(jìn)行了理論分析,分析了地方政府的發(fā)債權(quán)的性質(zhì),指出了允許地方政府發(fā)行公債的合理性,為地方政府發(fā)行公債提供了一定的理論基礎(chǔ)。 本文第二章主要是就我國(guó)地方政府在發(fā)行公債過(guò)程中存在的問題進(jìn)行了討論,對(duì)我國(guó)地方政府發(fā)行公債的制度設(shè)計(jì)提供了有益的思考角度。 本文第三章主要對(duì)如何確保地方政府有效、健康地發(fā)行公債進(jìn)行了討論。首先提出了發(fā)行公債應(yīng)當(dāng)遵循的平等公開、比例、信賴保護(hù)、公共利益等公法原則,其次則對(duì)地方政府發(fā)行公債提出了具體的制度思考,包括從立法上明確規(guī)定發(fā)行公債的主體、范圍、用途以及利率等問題,同時(shí)也要清除《預(yù)算法》的法律障礙,修改相關(guān)的法律制度,建立嚴(yán)格的審批制度、信息披露制度以及信用評(píng)級(jí)制度,以消除地方政府發(fā)行公債存在的問題與風(fēng)險(xiǎn),實(shí)現(xiàn)地方政府發(fā)行公債的法治化并保證其順暢地發(fā)行。
[Abstract]:The autonomy of local fiscal power is the basic content of local autonomy, and the right of local government to issue bonds is an important connotation of local financial autonomy. The basic premise of local government bond issuance is to require local government to have relatively independent financial power and to repay the debt with local government's own revenue. Although there are differences on the issue of local government's right to issue bonds, there is a growing acceptance of local government's right to issue bonds. As a developing country with a single system, whether our local government can enjoy the right to issue bonds is related to the deepening of the reform of the tax sharing system and the prosperity of the market economy, and to the constitutionalism of the separation of powers between the central and local governments. It is not only an inevitable requirement for the development of market economy but also a good opportunity for constitutional reform to grant local governments the right to issue bonds and allow them to issue public bonds. Judging from the actual situation, our local government does not have a clear power to issue local government bonds. However, local governments have actually tried to issue bonds through some means of financing platform, so, Although there are some problems in issuing local government bonds, it is worth studying to grant local governments the right to issue bonds and to regulate them in terms of law. In the first chapter, the author makes a theoretical analysis of the local government issuing public debt, analyzes the nature of the local government's right to issue bonds, points out the rationality of allowing the local government to issue the public debt, and provides a certain theoretical basis for the local government to issue the public debt. The second chapter mainly discusses the problems existing in the process of issuing public debt by local governments in our country, and provides a useful angle of thinking for the system design of issuing public debt by local governments in our country. The third chapter mainly discusses how to ensure the local government to issue government bonds effectively and healthily. First of all, it puts forward the public law principles of equal openness, proportion, trust protection, public interest and so on which should be followed in issuing public bonds. Secondly, it puts forward specific institutional thinking on issuing public bonds by local governments. Including making clear in legislation the main body, scope, use and interest rate of issuing public debt. At the same time, it is necessary to clear the legal obstacles of the Budget Law, revise the relevant legal system, and establish a strict examination and approval system. The information disclosure system and credit rating system can eliminate the problems and risks existing in the issuance of local government bonds, realize the rule of law and ensure the smooth issuance of bonds issued by local governments.
【學(xué)位授予單位】：南京師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.5;D922.2

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本文編號(hào)：1820267