本文選題：政府債務(wù) + 地方政府融資平臺公司��； 參考：《山西財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：自美國次貸危機(jī)以來，隨著國際經(jīng)濟(jì)金融形勢急轉(zhuǎn)直下，，我國出口受到嚴(yán)重影響，為提振國內(nèi)經(jīng)濟(jì)，中央政府于2009年出臺了4萬億元的投資計(jì)劃，地方政府紛紛成立地方政府融資平臺以保證配套資金的到位，但同時(shí)也出現(xiàn)了平臺公司運(yùn)作不規(guī)范和債務(wù)存在較大風(fēng)險(xiǎn)隱患的問題。本文以地方政府融資平臺為研究對象，通過比較分析、統(tǒng)計(jì)數(shù)據(jù)和圖標(biāo)分析，首先對平臺公司定義進(jìn)行了分析，從平臺公司資本注入、平臺職能和債務(wù)償還三個(gè)方面詳細(xì)說明組建過程，得出地方政府融資平臺在應(yīng)對國際經(jīng)濟(jì)危機(jī)和加強(qiáng)基礎(chǔ)設(shè)施建設(shè)方面所起的作用，然后對自2010年下半年末國務(wù)院各部門陸續(xù)下發(fā)的關(guān)于清理規(guī)范地方政府債務(wù)和融資平臺公司的相關(guān)文件進(jìn)行了詳細(xì)梳理，對政策效果進(jìn)行了解讀。緊接著，根據(jù)2013年年底和2014年年初以來國家審計(jì)署和30個(gè)省市審計(jì)廳（局）陸續(xù)公布的全國政府性債務(wù)審計(jì)報(bào)告和各地方政府性債務(wù)審計(jì)報(bào)告進(jìn)行數(shù)據(jù)整理和分析匯總，得出當(dāng)下地方政府債務(wù)和平臺公司的發(fā)展現(xiàn)狀。在此基礎(chǔ)上，從宏觀和微觀兩個(gè)維度詳盡解析了平臺公司和地方政府性債務(wù)問題和風(fēng)險(xiǎn)產(chǎn)生的原因，最后，提出宏觀方面要從轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式、改革財(cái)稅體制等方面入手，微觀層面短期內(nèi)將隱性債務(wù)“陽光化”是重中之重，建議從全口徑監(jiān)測、改革現(xiàn)行官員考核機(jī)制等等方面解決地方政府債務(wù)和平臺公司存在的諸多問題。
[Abstract]:Since the subprime mortgage crisis in the United States, as the international economic and financial situation has plummeted, China's exports have been seriously affected. In order to boost the domestic economy, the central government issued an investment plan of 4 trillion yuan in 2009. Local governments have set up local government financing platforms to ensure that the supporting funds are in place, but at the same time, there are some problems such as the non-standard operation of the platform companies and the hidden risks of debt. This article takes the local government financing platform as the research object, through the comparative analysis, the statistical data and the icon analysis, first has carried on the analysis to the platform company definition, from the platform company capital injection, The functions of the platform and debt servicing provide a detailed description of the process of formation, deriving the role of local government financing platforms in responding to the international economic crisis and strengthening infrastructure development, Then the relevant documents about clearing and standardizing the local government debt and financing platform companies issued by various departments of the State Council since the end of the second half of 2010 have been sorted out in detail and the effect of the policy has been interpreted. Then, according to the national government debt audit reports and the local government debt audit reports published successively by the National Audit Office and 30 provincial and municipal audit offices (bureaus) since the end of 2013 and the beginning of 2014, the data are collated and analyzed. Get current local government debt and platform company's development present situation. On this basis, the causes of the debt problems and risks of platform companies and local governments are analyzed in detail from the macro and micro dimensions. Finally, it is proposed that the macro aspects should start with the transformation of the economic development mode and the reform of the fiscal and taxation system. It is very important to "sunshine" the recessive debt in the microcosmic level in the short term. It is suggested to solve the problems of local government debt and platform company from the aspects of all-caliber monitoring and reforming the current official appraisal mechanism.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.4

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