【摘要】：地方政府債務(wù)問題一直是我國地方政府亟待解決的問題之一。我國《預算法》等法規(guī)明確規(guī)定,地方政府不得舉債,但在實際過程中,各級地方政府為發(fā)展經(jīng)濟、保障民生,在財政資金不足的情況下,普遍存在舉債行為。從目前情況看,各級地方政府舉債的渠道、種類、形式多樣,債務(wù)規(guī)模巨大,部分地方政府負債率和逾期債務(wù)率較高,存在較大的風險隱患,必須采取有效措施,積極防范和化解債務(wù)風險。 本文正是在這一背景下,對地方政府債務(wù)產(chǎn)生的原因進行了分析,結(jié)合案例對地方政府債務(wù)存在的風險進行了探索,并就如何完善地方政府債務(wù)管理提出了建議。主要包括：在研究地方政府債務(wù)理論的基礎(chǔ)上,首先確定了本文研究地方政府債務(wù)的涵義和分類界定。并對地方政府債務(wù)形成原因、存在必要性進行了探討分析。其次,對地方政府債務(wù)進行了風險分析,揭示了地方政府債務(wù)存在的短期流動性風險、局部集中性風險等風險特征,確認了償債率、債務(wù)率等風險計算指標和計算方法,并確定了如債務(wù)規(guī)模、舉債結(jié)構(gòu)等風險分析的內(nèi)容。第三,在風險分析的基礎(chǔ)上,設(shè)計了風險分析模型,賦予了安全區(qū)、輕警區(qū)、重警區(qū)三個級別的風險指標區(qū)間,并結(jié)合案例進行了實證分析。通過對案例中歷年政府債務(wù)各風險指標的綜合計算,分析了案例中政府債務(wù)的風險狀況。同時,對案例的債務(wù)進行了結(jié)構(gòu)分析,指出其在運用債務(wù)資金過程中存在的問題和風險,為提出完善地方政府債務(wù)的管理措施提供了參考。最后,本文在分析希臘債務(wù)危機發(fā)生的原因、借鑒美國和同本債務(wù)管理的基礎(chǔ)上,結(jié)合案例分析情況,提出了完善我國地方政府債務(wù)管理的措施和方法。
[Abstract]:The problem of local government debt has always been one of the problems to be solved urgently by local governments in our country. Our country's "Budget Law" and other laws and regulations clearly stipulate that local governments may not borrow money, but in the actual process, in order to develop the economy and protect the people's livelihood, the local governments at all levels generally have the behavior of borrowing money under the condition of insufficient financial funds. Judging from the current situation, local governments at all levels have various channels, types, forms of debt, huge debt scale, high debt ratio and overdue debt rate of some local governments, and there are great risks and hidden dangers, so effective measures must be taken. Actively guard against and resolve debt risks. Under this background, this paper analyzes the causes of local government debt, explores the risk of local government debt, and puts forward some suggestions on how to improve the management of local government debt. The main contents are as follows: on the basis of studying the theory of local government debt, this paper firstly defines the meaning and classification of local government debt. At the same time, the reason and necessity of the local government debt formation are discussed and analyzed. Secondly, the paper analyzes the risk of local government debt, reveals the risk characteristics of local government debt, such as short-term liquidity risk, local centralized risk and so on, and confirms the risk calculation index and calculation method, such as debt service rate and debt rate, etc. And determined such as debt size, debt structure and other risk analysis content. Thirdly, on the basis of risk analysis, the risk analysis model is designed, which gives the risk index interval of security zone, light police area and heavy police area, and carries on the empirical analysis in combination with the case. The risk situation of government debt in the case is analyzed through the comprehensive calculation of each risk index of the government debt in the past years. At the same time, the paper analyzes the structure of the debt in the case, points out the problems and risks in the process of using the debt funds, and provides a reference for the improvement of the management measures of the local government debt. Finally, based on the analysis of the causes of the Greek debt crisis and the reference of the United States and the same debt management, combined with the case study, this paper puts forward the measures and methods to improve the debt management of local governments in China.
【學位授予單位】：華東理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.5

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