發(fā)布時(shí)間：2019-01-01 19:32

【摘要】：歐洲債務(wù)危機(jī)引起世界各國的高度關(guān)注,我國地方政府性債務(wù)問題也日益凸現(xiàn)出來,尤其是地方政府性債務(wù)規(guī)模問題成為各界人士討論的焦點(diǎn)。我國地方政府性債務(wù)具有許多自身的特點(diǎn),比如政府搭建平臺(tái)間接舉債,債務(wù)資金主要用于基礎(chǔ)設(shè)施建設(shè),資金來源依賴銀行,債務(wù)償還依賴地方財(cái)政收入,債務(wù)規(guī)模龐大且增長迅速等等,地方政府性債務(wù)規(guī)模直接影響到地方財(cái)政風(fēng)險(xiǎn)和國家金融安全,確立合理的債務(wù)規(guī)模是維護(hù)國家金融安全的一項(xiàng)重要而緊迫的任務(wù)。 本文在借鑒國內(nèi)外大量研究成果的基礎(chǔ)上,采用理論聯(lián)系實(shí)踐的辦法,深入分析了我國地方政府性債務(wù)安全規(guī)模問題。本文首先系統(tǒng)地梳理了國內(nèi)外有關(guān)地方政府性債務(wù)的相關(guān)理論和實(shí)踐情況,分析了我國地方政府性債務(wù)的現(xiàn)狀和特點(diǎn),從政府違約風(fēng)險(xiǎn)的角度出發(fā),通過引入國際常用風(fēng)險(xiǎn)測(cè)度模型KMV模型的相關(guān)思想,建立了適合我國地方政府性債務(wù)安全規(guī)模測(cè)定的模型,并以北京市為例展示了債務(wù)安全規(guī)模測(cè)算的過程。文章最后還從債務(wù)存量和增量兩個(gè)方面對(duì)控制地方政府性債務(wù)規(guī)模提出了相關(guān)思路和可操作性的建議,提出我國要加強(qiáng)中央管理和立法保障,完善相關(guān)會(huì)計(jì)制度,引入信用評(píng)價(jià)機(jī)構(gòu),同時(shí)政府部門要開源節(jié)流,改革績效考核機(jī)制等。 本文的創(chuàng)新之處有兩點(diǎn)。一是以2011年6月國家審計(jì)署首次公布的我國地方政府性債務(wù)相關(guān)數(shù)據(jù)為基礎(chǔ),對(duì)當(dāng)前我國地方政府性債務(wù)實(shí)際情況進(jìn)行了深入細(xì)致的分析；二是在債務(wù)安全規(guī)模界定的基礎(chǔ)上,借鑒國際常用風(fēng)險(xiǎn)測(cè)度模型,從地方政府償債角度設(shè)計(jì)出測(cè)算債務(wù)安全規(guī)模的模型。
[Abstract]:The debt crisis in Europe has aroused the attention of all countries in the world, and the problem of local government debt in China has become increasingly prominent, especially the problem of the scale of local government debt has become the focus of discussion in all walks of life. Our local government debt has many characteristics, such as the government to build a platform for indirect borrowing, debt funds are mainly used for infrastructure construction, the source of funds depends on banks, debt repayment depends on local financial revenue. The scale of local government debt has a direct impact on the local financial risk and national financial security. It is an important and urgent task to maintain the national financial security to establish a reasonable debt scale. Based on a large number of domestic and foreign research results, this paper analyzes the security scale of local government debt in China by means of combining theory with practice. Firstly, this paper systematically combs the relevant theories and practices of local government debt at home and abroad, analyzes the present situation and characteristics of local government debt in China, and sets out from the angle of government default risk. By introducing the idea of international risk measurement model (KMV), this paper establishes a model suitable for the measurement of the security scale of local government debt in China, and takes Beijing as an example to demonstrate the process of calculating the scale of debt safety. Finally, the paper puts forward some suggestions on how to control the scale of local government debt from the two aspects of debt stock and increment, and points out that our country should strengthen the central management and legislative guarantee, perfect the relevant accounting system. The introduction of credit evaluation institutions, at the same time government departments to increase revenue and reduce expenditure, the reform of performance evaluation mechanism. There are two innovations in this paper. First, based on the data related to local government debt published for the first time by the National Audit Office in June 2011, this paper makes a thorough and detailed analysis of the actual situation of local government debt in China. Secondly, on the basis of defining the scale of debt security, a model for calculating the scale of debt safety is designed from the perspective of local governments.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.5;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 楊大楷,朱世武,陸虹;國債發(fā)行規(guī)模影響因素的分析[J];財(cái)經(jīng)研究;1998年04期

2 馬海濤,呂強(qiáng);我國地方政府債務(wù)風(fēng)險(xiǎn)問題研究[J];財(cái)貿(mào)經(jīng)濟(jì);2004年02期

3 郭琳,樊麗明;地方政府債務(wù)風(fēng)險(xiǎn)分析[J];財(cái)政研究;2001年05期

4 王繼維,馬樹來,王進(jìn);政府債務(wù)存在的問題及對(duì)策[J];財(cái)政研究;2002年07期

5 林國慶;我國地方政府舉債行為的政治經(jīng)濟(jì)學(xué)分析[J];財(cái)政研究;2003年05期

6 王朝陽;謝晨;何德旭;;規(guī)范地方政府融資平臺(tái)的若干建議[J];中國發(fā)展觀察;2010年09期

7 王元龍;關(guān)于金融安全的若干理論問題[J];國際金融研究;2004年05期

8 宋立;市政收益?zhèn)?解決地方政府債務(wù)問題的重要途徑[J];管理世界;2004年02期

9 劉尚希;中國財(cái)政風(fēng)險(xiǎn)的制度特征:“風(fēng)險(xiǎn)大鍋飯”[J];管理世界;2004年05期

10 劉尚希;;財(cái)政風(fēng)險(xiǎn):從經(jīng)濟(jì)總量角度的分析[J];管理世界;2005年07期

相關(guān)重要報(bào)紙文章 前1條

1 國務(wù)院發(fā)展研究中心金融研究所副所長、研究員 巴曙松;[N];國際商報(bào);2011年

相關(guān)博士學(xué)位論文 前1條

1 郭琳;中國地方政府債務(wù)風(fēng)險(xiǎn)問題探索[D];廈門大學(xué);2001年

，

本文編號(hào)：2398018