發(fā)布時間：2018-07-06 19:08

  本文選題：地方政府債券 + 國債負擔率��； 參考：《山東經(jīng)濟學院》2011年碩士論文

【摘要】：從1994年我國進行分稅制改革以來,中央財政收入所占比重日益提高,而地方財政收入所占比重急劇下降。與此同時,地方政府財政支出比重卻不斷上漲。地方政府財權(quán)和事權(quán)的不協(xié)調(diào),使地方政府陷入巨大的財政困境,因此中國各地區(qū)、各層級的地方政府大都在不同程度上舉債度日或負債經(jīng)營,而且所負債務(wù)的種類之多,負擔之重,已超出一般人之想象。由此可見,全面、正確地認識地方政府債務(wù)問題,尤其是關(guān)于我國發(fā)行地方政府債券問題的研究,具有重要的理論和實踐價值。 本文首先從發(fā)行地方政府債券的理論依據(jù)入手,界定了公債,地方政府債券的定義,分析了地方政府債券的特點,從公共產(chǎn)品理論、政府職能劃分理論和財政分權(quán)理論三個角度進行了理論依據(jù)的分析。其次,通過選取國債負擔率,國債依存度兩項指標,及從地方政府債券的需求及中央政府管理角度分析了我國發(fā)行地方政府債券是可行的。再次,基于2009年發(fā)行地方政府債券的實踐經(jīng)驗,分析了目前我國在發(fā)行地方政府債券的特點,存在的問題及原因。之后,總結(jié)了以美國、日本為代表的發(fā)達國家發(fā)行地方政府債券的做法,并得出對我國的啟示。最后,筆者根據(jù)以上幾章的論述,提出了現(xiàn)階段我國應(yīng)該從下述幾個方面完善地方政府債券體系:完善相關(guān)法律法規(guī)和制度;深化現(xiàn)行分稅制改革;根據(jù)市場規(guī)律,建立健全地方政府債券發(fā)行制度;完善地方政府債券監(jiān)管體系。
[Abstract]:Since the reform of taxation system 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, the proportion of local government expenditure is rising. The disharmony between the local government's financial power and the administrative power makes the local government fall into a huge financial predicament. Therefore, most of the local governments in all regions of China and all levels of local governments have borrowed money to survive or operate in varying degrees, and there are many kinds of debts. The burden has exceeded the average person's imagination. Therefore, it is of great theoretical and practical value to fully and correctly understand the problem of local government debt, especially the research on the issue of local government bonds in China. This paper begins with the theoretical basis of issuing local government bonds, defines the public debt and the local government bonds, analyzes the characteristics of the local government bonds, and analyzes the theory of public goods. The theory of government function division and the theory of fiscal decentralization are analyzed. Secondly, this paper analyzes the feasibility of issuing local government bonds from the point of view of the demand of local government bonds and the management of central government by selecting two indexes of national debt burden rate, national debt dependence degree and the demand of local government bonds. Thirdly, based on the practical experience of issuing local government bonds in 2009, this paper analyzes the characteristics, problems and reasons of issuing local government bonds in China. After that, the author summarizes the practice of issuing local government bonds in developed countries, such as America and Japan, and draws inspiration to our country. Finally, according to the above chapters, the author puts forward that our country should perfect the local government bond system from the following aspects: perfecting the relevant laws, regulations and systems; deepening the reform of the current tax distribution system; according to the law of the market, Establish and improve the local government bond issuance system; improve the local government bond regulatory system.
【學位授予單位】：山東經(jīng)濟學院
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F812.5

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本文編號：2103815