本文選題：地方債務(wù)治理 + 地方債務(wù)困境��； 參考：《江西財經(jīng)大學》2016年碩士論文

【摘要】：地方債作為地方財政收入的主要來源之一,在促進區(qū)域經(jīng)濟發(fā)展,提高地方公共產(chǎn)品和服務(wù)的質(zhì)量方面發(fā)揮著積極作用;同時,地方債的居高不下也導致了地方財政乃至整個國民經(jīng)濟運行的高風險。2014年新修訂的《預算法》賦予了省級地方政府有限的舉債權(quán),為地方政府債務(wù)的監(jiān)管走向規(guī)范化、法治化軌道邁出了積極的一步。然而,根據(jù)近年來地方債務(wù)存量統(tǒng)計數(shù)據(jù)看可知,我國地方債務(wù)的規(guī)模雖未超過國際警戒線標準,但其存在的增速快、隱性債務(wù)規(guī)模大、監(jiān)管乏力等問題,已然成為我國宏觀經(jīng)濟運行之"隱憂",其潛在之風險不容小覷。因此,對地方債進行法律規(guī)制,既是保障地方債健康有序地運行和發(fā)展的必要手段,也是推進財政治理和實現(xiàn)財政法治的題中之義。本文擬通過對地方債現(xiàn)狀及存在的問題進行分析,深入剖析地方債務(wù)之成因,從而提出解決我國地方債問題的意見建議并進一步探索化解高風險地區(qū)地方債務(wù)風險之規(guī)范化、法治化路徑,多策并舉,標本兼治。除導論與結(jié)語之外,全文共分為四個部分:首先,從政治、經(jīng)濟、社會三個方面剖析地方政府債務(wù)攀升之動因。其中,分稅制改革所帶來的財政分權(quán)的不成熟、預算的軟約束和政治問責的不足構(gòu)成了我國地方債務(wù)形成和增長的政治因素,土地財政的日益枯竭和新一輪的稅制改革給地方財政帶來的壓力也迫使地方政府不得不大力舉債以滿足其龐大的支出責任;其次,針對我國地方債務(wù)治理的法治困境,總結(jié)了現(xiàn)行法律、行政法規(guī)關(guān)于地方債務(wù)方面的亮點與不足,并從監(jiān)管與問責的視角對預算監(jiān)督的虛化、行政監(jiān)管的乏力以及司法監(jiān)督的缺位的問題進行了全面分析;再次,文章大體歸納了美國、日本、西歐等發(fā)達國家及部分發(fā)展中國家在地方債治理和危機化解方面的有益經(jīng)驗,如地方債務(wù)的存款準備金制度、信息披露機制、風險預警機制以及地方政府財政破產(chǎn)機制等;最后,從地方債務(wù)困境破解的法治進路方面,提出應(yīng)在制度層面修改現(xiàn)行《憲法》、制定《財政基本法》和《地方債務(wù)法》,以構(gòu)建地方債風險監(jiān)管與控制的基礎(chǔ)體系。并立足前瞻性的視角提出應(yīng)完善化解地方債務(wù)存量的配套機制,即建立地方政府破產(chǎn)制度、改革地方官員晉升激勵機制以及落實領(lǐng)導干部責任終身制等,從而形成我國地方債務(wù)監(jiān)管與控制的有機體系。
[Abstract]:Local debt, as one of the main sources of local revenue, plays an active role in promoting regional economic development and improving the quality of local public goods and services; at the same time, The high level of local debt has also led to high risks in the operation of local finance and the national economy as a whole. The 2014 revised "Budget Law" has given provincial local governments limited creditor's rights and standardized the supervision of local government debts. The track of rule of law has taken a positive step. However, according to the statistics of local debt stock in recent years, we can see that although the scale of local debt in China does not exceed the standard of international warning line, it has problems such as rapid growth rate, large scale of hidden debt, weak supervision and so on. It has already become the "hidden worry" of our country's macroeconomic operation, and its potential risk can not be underestimated. Therefore, the legal regulation of local debt is not only the necessary means to ensure the healthy and orderly operation and development of local debt, but also the meaning of promoting financial governance and realizing fiscal rule by law. By analyzing the present situation and existing problems of local debt, this paper analyzes the causes of local debt, and puts forward some suggestions on how to solve the problem of local debt in our country and further explores the standardization of resolving the risk of local debt in high risk areas. The path of rule of law, multi-strategy simultaneously, both the root cause of treatment. In addition to the introduction and conclusion, the full text is divided into four parts: first, from the political, economic, social analysis of the local government debt climbing motivation. Among them, the immature fiscal decentralization, soft budgetary constraints and lack of political accountability caused by the reform of the tax sharing system constitute the political factors for the formation and growth of local debt in China. The increasing depletion of land finance and the pressure brought by the new round of tax system reform have also forced the local governments to raise debts to satisfy their huge expenditure responsibilities. Secondly, in view of the rule of law dilemma of local debt management in China, Summed up the current laws and administrative regulations on local debt highlights and deficiencies, and from the perspective of supervision and accountability of budget supervision, the lack of administrative supervision and judicial supervision of the absence of a comprehensive analysis; again, The article summarizes the beneficial experiences of developed countries such as the United States, Japan, Western Europe and some developing countries in local debt governance and crisis resolution, such as the deposit reserve system of local debt, the information disclosure mechanism. Risk early warning mechanism and local government financial bankruptcy mechanism; finally, from the local debt distress break through the rule of law, It is suggested that the current Constitution should be amended at the institutional level and the basic Law of Finance and the Law on Local debts should be formulated in order to construct the basic system of supervision and control of local debt risk. Based on the forward-looking perspective, the paper puts forward that the supporting mechanism to resolve the local debt stock should be improved, that is, the establishment of the bankruptcy system of local government, the reform of the incentive mechanism for the promotion of local officials and the implementation of the life-long system of leading cadres' responsibility, etc. Thus forming the organic system of local debt supervision and control in China.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：D922.21

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