【摘要】：改革開放三十年來,我國各項(xiàng)事業(yè)得到了跨越式發(fā)展,尤其在經(jīng)濟(jì)建設(shè)方面,取得了舉世矚目的成就。由于大規(guī)模的基礎(chǔ)設(shè)施建設(shè)和投資需求,導(dǎo)致地方政府債務(wù)的規(guī)模和數(shù)量也同步增加。我國預(yù)算法和擔(dān)保法都明確規(guī)定地方政府不得舉借債務(wù),不得違規(guī)提供擔(dān)保。但實(shí)際情況是,各級(jí)地方政府都在通過各種渠道進(jìn)行舉債,這些債務(wù)沒有納入預(yù)算管理,其規(guī)模和結(jié)構(gòu)情況還沒有一個(gè)準(zhǔn)確的數(shù)字能夠說明,混亂無序的地方政府債務(wù)管理方式將給我國經(jīng)濟(jì)帶來巨大的隱患。概括而言,當(dāng)前我國地方政府債務(wù)的基本現(xiàn)狀可以用十六個(gè)字來形容：“規(guī)模巨大、結(jié)構(gòu)不明、風(fēng)險(xiǎn)隱蔽、管理失范”。學(xué)術(shù)界對(duì)地方政府債務(wù)管理十分關(guān)注,進(jìn)行了大量有益的研究,本文在充分吸取前人經(jīng)驗(yàn)的基礎(chǔ)上,對(duì)此問題開展了一定研究。 本文系統(tǒng)地介紹了國內(nèi)外有關(guān)地方政府債務(wù)的理論研究情況,從債務(wù)種類和債務(wù)規(guī)模兩方面全面地分析了我國地方政府債務(wù)的現(xiàn)狀,并提出存在的主要問題,然后對(duì)地方政府債務(wù)管理進(jìn)行國際借鑒,分析和比較美國、日本和印度的地方政府債務(wù)管理情況,在此基礎(chǔ)上重點(diǎn)研究我國地方政府債務(wù)管理中的各種制度設(shè)計(jì)。 本文主要分為五部分：第一部分為導(dǎo)論,介紹本文的研究背景和研究意義、國內(nèi)外關(guān)于地方政府債務(wù)管理理論研究文獻(xiàn)綜述和提出本文的研究方向和創(chuàng)新點(diǎn)及不足之處；第二部分為地方政府債務(wù)理論分析,主要介紹地方政府債務(wù)的基本概念、結(jié)構(gòu)以及地方政府債務(wù)管理理論；第三部分為我國地方政府債務(wù)的現(xiàn)狀和問題分析,從債務(wù)種類和債務(wù)規(guī)模兩個(gè)角度分析說明我國地方政府債務(wù)的現(xiàn)狀和存在的主要問題；第四部分為地方政府債務(wù)管理的國際借鑒,詳細(xì)介紹了美國、日本和印度的地方政府債務(wù)管理情況并進(jìn)行分析和比較；第五部分為我國地方政府債務(wù)管理的制度建設(shè),從法律制度建設(shè)、地方政府債券發(fā)行、地方政府債務(wù)預(yù)算管理及償還制度、地方政府債務(wù)風(fēng)險(xiǎn)管理制度等方面對(duì)我國地方政府債務(wù)管理進(jìn)行完善。
[Abstract]:During the past 30 years of reform and opening up, various undertakings of our country have been developed by leaps and bounds, especially in economic construction, which has made remarkable achievements. As a result of massive infrastructure construction and investment demand, the scale and amount of local government debt has also increased. Our country's budget law and guarantee law clearly stipulate that local government must not borrow debt and provide guarantee illegally. But the reality is that local governments at all levels are borrowing through a variety of channels, and these debts are not included in budget management, and there is no accurate figure on the size and structure of the debt. Chaos and disorder of local government debt management will bring huge hidden trouble to our economy. To sum up, the present basic situation of local government debt in our country can be described in sixteen words: "large scale, unclear structure, hidden risk and abnormal management". The academic circles pay much attention to the local government debt management, and have carried on a lot of beneficial research, this article has carried on the certain research to this question on the basis of absorbing the predecessor's experience fully. This paper systematically introduces the theoretical research situation of local government debt at home and abroad, analyzes the present situation of local government debt in China from two aspects of debt type and debt scale, and puts forward the main problems. Then it makes an international reference to the local government debt management, analyzes and compares the local government debt management in the United States, Japan and India, and then focuses on the design of various systems in the local government debt management in China. This paper is divided into five parts: the first part is the introduction, introduces the research background and significance of this paper, summarizes the domestic and foreign literature about the local government debt management theory research, and puts forward the research direction, innovation points and deficiencies of this paper; The second part is the theoretical analysis of local government debt, mainly introduces the basic concept of local government debt, structure and local government debt management theory. This paper analyzes the present situation and main problems of local government debt in China from two angles of debt type and debt scale. The fourth part is the international reference of local government debt management, and introduces the United States in detail. The situation of local government debt management in Japan and India is analyzed and compared. The fifth part is the system construction of local government debt management in China, from the legal system construction, the local government bond issue, Local government debt budget management and repayment system, local government debt risk management system and other aspects of our local government debt management.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.7

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