發(fā)布時(shí)間：2018-05-26 01:49

  本文選題：地方政府性債務(wù) + 風(fēng)險(xiǎn)現(xiàn)狀　； 參考：《財(cái)政部財(cái)政科學(xué)研究所》2013年碩士論文

【摘要】：近期以來(lái),國(guó)外投資機(jī)構(gòu)和評(píng)級(jí)機(jī)構(gòu)頻繁警示我國(guó)政府性債務(wù)風(fēng)險(xiǎn),繼惠譽(yù)國(guó)際將中國(guó)長(zhǎng)期本幣信用評(píng)級(jí)從AA-調(diào)降至A+之后,穆迪于2013年4月16日確認(rèn)對(duì)中國(guó)政府債券的評(píng)級(jí)為Aa3,同時(shí)將評(píng)級(jí)展望從正面調(diào)整為穩(wěn)定。國(guó)際評(píng).級(jí)機(jī)構(gòu)下調(diào)評(píng)級(jí)主要基于我國(guó)政府性債務(wù)及信貸快速增長(zhǎng)問(wèn)題。2013年4月25日召開(kāi)的中共中央政治局會(huì)議亦關(guān)注了此事,并表示要“抓緊建立規(guī)范的地方政府舉債融資機(jī)制”。銀行業(yè)監(jiān)督管理委員會(huì)于2013年4月連發(fā)8號(hào)文和10號(hào)文,都與地方政府性債務(wù)相關(guān)。8號(hào)文指向的影子銀行正是很多地方建設(shè)項(xiàng)目所依賴的融資渠道,而10號(hào)文更是直接指向地方政府融資平臺(tái)�？梢�(jiàn),中央政府各部門(mén)已經(jīng)高度關(guān)注地方政府性債務(wù)風(fēng)險(xiǎn)問(wèn)題。近年來(lái),地方政府性債務(wù)規(guī)模不斷擴(kuò)大,一方面滿足了地方經(jīng)濟(jì)發(fā)展對(duì)資金的需求,另一方面管理不規(guī)范使得風(fēng)險(xiǎn)不斷被放大。本論文在上述背景下,在研究國(guó)內(nèi)外現(xiàn)狀的基礎(chǔ)上,以我國(guó)地方政府性債務(wù)為研究對(duì)象,通過(guò)采用綜合分析、對(duì)比分析、邏輯分析的方法,研究我國(guó)地方政府性債務(wù)的現(xiàn)狀、存在的風(fēng)險(xiǎn)和形成的原因,并借鑒國(guó)外地方政府性債務(wù)管理的經(jīng)驗(yàn)和教訓(xùn),最后得出化解我國(guó)政府性債務(wù)風(fēng)險(xiǎn)的短期任務(wù)和長(zhǎng)期目標(biāo)。 本文通過(guò)對(duì)地方政府性債務(wù)的現(xiàn)狀分析,結(jié)合當(dāng)前我國(guó)總體的經(jīng)濟(jì)發(fā)展形勢(shì)等,得出目前我國(guó)地方政府性債務(wù)總體風(fēng)險(xiǎn)可控,但局部風(fēng)險(xiǎn)凸現(xiàn)。地方政府性債務(wù)規(guī)模膨脹以及管理不規(guī)范、違約風(fēng)險(xiǎn),將帶來(lái)財(cái)政風(fēng)險(xiǎn)、金融風(fēng)險(xiǎn)、效率風(fēng)險(xiǎn)和社會(huì)風(fēng)險(xiǎn)。接著本文分析了地方政府性債務(wù)風(fēng)險(xiǎn)形成的原因,主要是現(xiàn)行的財(cái)稅管理體制不健全和地方政府管理體制不規(guī)范兩個(gè)方面。由于我國(guó)地方政府性債務(wù)出現(xiàn)時(shí)間短、管理經(jīng)驗(yàn)不足,本文借鑒了發(fā)達(dá)國(guó)家美國(guó)和發(fā)展中國(guó)家巴西兩個(gè)國(guó)家的地方債務(wù)管理經(jīng)驗(yàn),并得出對(duì)我國(guó)地方政府債務(wù)管理的啟示。在此基礎(chǔ)上,本文得出了防范和化解我國(guó)地方政府性債務(wù)風(fēng)險(xiǎn)的短期任務(wù)和長(zhǎng)期目標(biāo)。短期內(nèi)主要是建立地方政府性債務(wù)信息披露制度、控制債務(wù)增量逐步消化存量和建立地方政府性債務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制。長(zhǎng)期內(nèi)主要任務(wù)包括完善法律制度和規(guī)則安排、調(diào)整政府間財(cái)政關(guān)系,以及建立全方位的地方政府性債務(wù)監(jiān)督監(jiān)管體系。
[Abstract]:In recent years, foreign investment agencies and rating agencies have frequently warned of government debt risks in China. After Fitch International downgraded China's long-term local currency credit rating from AA- to A, Moody's on April 16, 2013, confirmed its rating on Chinese government bonds as Aa3, while adjusting its outlook from a positive to stable. International assessment The downgrade was largely based on China's government debt and rapid credit growth. The Politburo meeting on April 25, 2013, also focused on the issue, saying it was "urgent to establish a standardized financing mechanism for borrowing by local governments." In April 2013, the Banking Regulatory Commission issued successive languages 8 and 10, both of which relate to local government debt. The shadow bank that many local construction projects rely on is the source of finance for many local construction projects. And the 10 th text is pointed directly to the local government financing platform. Visible, the central government departments have been highly concerned about local government debt risk. In recent years, the scale of local government debt has been expanding. On the one hand, it meets the demand of local economic development for capital; on the other hand, the non-standard management makes the risk magnified. Under the above background, on the basis of studying the present situation at home and abroad, this paper takes the local government debt of our country as the research object, through adopting the comprehensive analysis, the contrast analysis, the logic analysis method, studies the present situation of the local government debt of our country. The existing risks and the causes of formation, and draw lessons from the experience and lessons of foreign local government debt management. Finally, the short-term task and long-term goal to resolve the risk of government debt in China are obtained. Based on the analysis of the present situation of local government debt and the overall economic development situation of our country, this paper draws a conclusion that the overall risk of local government debt is controllable, but the local risk is prominent. The inflated scale of local government debt and the risk of non-standard management and default will bring financial risk, efficiency risk and social risk. Then this paper analyzes the causes of the formation of local government debt risk, mainly in two aspects: the current financial and tax management system is not perfect and the local government management system is not standardized. Because the local government debt of our country appears in short time and the management experience is not enough, this paper draws lessons from the local debt management experience of the developed country, the United States and the developing country Brazil, and draws the enlightenment to the local government debt management of our country. On this basis, the short-term task and long-term goal of preventing and resolving the risk of local government debt in our country are obtained. In the short term, it is mainly to establish the local government debt information disclosure system, to control the debt increment and gradually digest the stock and to establish the local government debt risk warning mechanism. In the long run, the main tasks include perfecting the legal system and rules, adjusting the inter-governmental financial relations, and establishing a comprehensive supervision and supervision system of local government debt.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 董經(jīng)勝;巴西政府的經(jīng)濟(jì)政策和債務(wù)危機(jī)的形成(1974—1985)[J];安徽史學(xué);2005年02期

2 崔軍;;我國(guó)地方政府債務(wù)治理:近期目標(biāo)與長(zhǎng)效機(jī)制[J];財(cái)經(jīng)問(wèn)題研究;2011年07期

3 中國(guó)工商銀行投資銀行部課題組;李勇;陳振鋒;劉貴冰;賈崧;蔡曉婧;張曦;;地方政府債務(wù)風(fēng)險(xiǎn)的衡量、分布與防范[J];金融論壇;2011年01期

4 于海峰;崔迪;;防范與化解地方政府債務(wù)風(fēng)險(xiǎn)問(wèn)題研究[J];財(cái)政研究;2010年06期

5 王曉曦;;我國(guó)政府融資平臺(tái)的制度缺陷和風(fēng)險(xiǎn)機(jī)理研究[J];財(cái)政研究;2010年06期

6 趙全厚;息鵬;;中央與地方政府債務(wù)管理的演進(jìn)及改革取向[J];地方財(cái)政研究;2009年12期

7 王凡;王敏;;國(guó)外地方政府債務(wù)的管理經(jīng)驗(yàn)與啟示[J];經(jīng)營(yíng)管理者;2011年10期

8 張宏安;;新中國(guó)地方政府債務(wù)史考[J];財(cái)政研究;2011年10期

9 張志華;周婭;尹李峰;呂偉;劉誼;閆曉茗;;國(guó)外地方政府債務(wù)管理情況綜述[J];經(jīng)濟(jì)研究參考;2008年22期

10 張志華;周婭;尹李峰;呂偉;劉誼;閆曉茗;;巴西整治地方政府債務(wù)危機(jī)的經(jīng)驗(yàn)教訓(xùn)及啟示[J];經(jīng)濟(jì)研究參考;2008年22期

相關(guān)博士學(xué)位論文 前1條

1 郭琳;中國(guó)地方政府債務(wù)風(fēng)險(xiǎn)問(wèn)題探索[D];廈門(mén)大學(xué);2001年

，

本文編號(hào)：1935474