本文選題：地方政府或有負債 + 財政風(fēng)險　； 參考：《首都經(jīng)濟貿(mào)易大學(xué)》2013年碩士論文

【摘要】：近兩年,中央逐步加強了對我國地方政府債務(wù)的管理,主要是加強防范財政風(fēng)險中的債務(wù)風(fēng)險。而在地方政府面臨的所有債務(wù)中,隱匿性最強的是政府或有負債,作為承擔(dān)公共風(fēng)險的重要載體,政府或有負債的來源非常廣泛,如果這類政府或有負債轉(zhuǎn)為政府直接負債則將影響未來財政的支出活動,對財政的可持續(xù)性構(gòu)成較大威脅。因此,加強政府或有負債的風(fēng)險管理有助于降低潛在的財政風(fēng)險。 本文試圖通過分析目前我國地方政府或有負債情況,探究其產(chǎn)生的原因及與財政風(fēng)險的深層聯(lián)系,并在此基礎(chǔ)上提出對策建議防范隱匿的財政風(fēng)險。首先,本文通過規(guī)范分析法,從理論上界定了政府或有負債與財政風(fēng)險的關(guān)系；其次,通過實證分析法分析了目前我國地方政府或有負債的現(xiàn)狀、特點及產(chǎn)生的原因。然后,從主觀和客觀兩方面分析了目前我國地方政府或有負債的主要來源及風(fēng)險積累的條件,并歸納出公共風(fēng)險借助或有負債這一載體轉(zhuǎn)化為財政風(fēng)險的一般規(guī)律。最后,在前文分析的基礎(chǔ)之上從四個方面提出了或有負債的風(fēng)險控制對策。 本文的突出特點在于重點分析了目前四類主要的地方政府或有負債情況,并提出以或有負債信息披露建設(shè)為基礎(chǔ),靜態(tài)與動態(tài)分析相結(jié)合的方法來評估地方政府償還或有負債的能力,以此評估潛在財政風(fēng)險大小并控制增量地方政府或有負債的建議,最后設(shè)計了一套風(fēng)險監(jiān)測指標加強對主要或有負債領(lǐng)域的風(fēng)險監(jiān)管。
[Abstract]:In the past two years, the central government has gradually strengthened the management of local government debt, mainly by strengthening the prevention of financial risks. Among all the debts faced by local governments, the most concealed is the contingent liabilities of the government. As an important carrier of public risks, the sources of contingent liabilities of the government are very wide. If such contingent liabilities are converted into direct government liabilities, they will affect future fiscal spending activities and pose a greater threat to fiscal sustainability. Therefore, strengthening the risk management of government contingent liabilities helps to reduce potential financial risks. By analyzing the contingent liabilities of local governments in China, this paper attempts to explore the causes of their occurrence and their deep relationship with financial risks, and on this basis puts forward countermeasures and suggestions to guard against hidden financial risks. Firstly, this paper defines the relationship between government contingent liabilities and financial risks theoretically through normative analysis; secondly, it analyzes the present situation, characteristics and causes of contingent liabilities of local governments in China by empirical analysis. Then, this paper analyzes the main sources of contingent liabilities of local governments and the conditions of risk accumulation from subjective and objective aspects, and concludes the general law that public risks are transformed into financial risks by means of contingent liabilities. Finally, on the basis of the above analysis, the paper puts forward the risk control countermeasures of contingent liabilities from four aspects. The main features of this paper are the analysis of the current four main types of local governments' contingent liabilities, and the construction of contingent liabilities information disclosure. A combination of static and dynamic analysis to assess the ability of local governments to repay contingent liabilities, thereby assessing the potential financial risk and controlling incremental local government contingent liabilities. Finally, a set of risk monitoring indicators is designed to strengthen risk supervision in major contingent liability areas.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.5

【引證文獻】

相關(guān)期刊論文 前1條

1 楊曉琴;;政府性債務(wù)風(fēng)險及控制對策[J];中國鄉(xiāng)鎮(zhèn)企業(yè)會計;2015年08期

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本文編號：2116898