我國地方政府公共債務管理研究
本文關鍵詞:我國地方政府公共債務管理研究 出處:《華中師范大學》2014年碩士論文 論文類型:學位論文
【摘要】:隨著我國經(jīng)濟建設的不斷推進,經(jīng)濟結構調(diào)整、產(chǎn)業(yè)結構優(yōu)化升級以及基礎經(jīng)濟建設都需要大量的資金投入,各級地方政府面對資金融入的壓力采取了多種措施拓展籌資渠道,由此積累了大量的公共債務,導致財政風險增加,引起了各界學者的廣泛關注。從目前的現(xiàn)實情況來看,我國各級地方政府債務規(guī)模龐大,舉債渠道復雜,債務權限劃分不清,債務信息不公開透明,融資監(jiān)管平臺建設不完善等諸多因素造成了債務統(tǒng)計數(shù)據(jù)獲取困難,使得公共債務管理研究面臨著更多的難題。 本文從公共管理的視角出發(fā),結合黨的十八屆三中全會精神對地方政府公共債務的形成原因進行全面的分析,就如何全面清理地方政府債務,科學構建地方政府融資方式,推動經(jīng)濟管理與公共債務管理水平的提高,建立規(guī)范的地方政府融資體制,緩解債務風險,從而確保地方政府在政治、經(jīng)濟、文化、社會、生態(tài)建設中理清政府與市場的關系,不斷地轉變政府職能,提升地方政府對公共債務的管理能力,發(fā)揮服務地方建設的公共管理責任,促進經(jīng)濟良性健康地發(fā)展,提出了相應的解決措施。 本文主要分為五個部分,第一部分為緒論,從國內(nèi)外經(jīng)濟發(fā)展的新形勢出發(fā),結合目前各國地方政府在公共債務管理過程中面臨的金融危機和財政風險,闡述了本文研究的價值。第二部分,概括敘述我國地方政府公共債務管理,對地方政府公共債務的概念和種類進行了界定,并分析了公共債務管理的特征與加強公共債務管理的意義。第三部分,對我國地方政府公共債務的現(xiàn)狀進行描述,并分析了導致舉債規(guī)模巨大的原因,指出了存在的制度缺陷,并針對目前我國地方政府公共債務問題,進行了全面的分析,包括政府違規(guī)舉債、體制機制不健全、缺乏風險意識所造成的管理弊端。第四部分,總結了美國、日本、澳大利亞等發(fā)達國家在地方政府公共債務管理方面的成功經(jīng)驗,闡述了發(fā)達國家地方政府公共債務管理對我國的啟示。第五部分,針對我國地方政府公共債務的危機與現(xiàn)實管理中存在的問題,提出了要完善財政體制,加強地方債務管理體系建設,建立風險預算機制,轉變支付職能明確市場與政府的關系,完善監(jiān)督審批制度等一系列措施。
[Abstract]:With the development of economic construction, the adjustment of economic structure, the optimization and upgrading of industrial structure and the basic economic construction all need a large amount of capital investment. Local governments at all levels have taken a variety of measures to expand financing channels in the face of the pressure of capital integration, thus accumulating a large number of public debt, resulting in an increase in fiscal risk. From the current reality, the scale of local government debt at all levels in China is huge, the debt channels are complex, the debt authority is unclear, and the debt information is not open and transparent. Many factors, such as the imperfect construction of financing regulatory platform, make it difficult to obtain debt statistics data, which makes the study of public debt management face more difficulties. From the perspective of public management, combined with the spirit of the third Plenary session of the 18 CPC Central Committee, this paper makes a comprehensive analysis of the reasons for the formation of local government public debt, and how to comprehensively clean up the local government debt. Scientific construction of local government financing, promote the level of economic management and public debt management, establish a standardized local government financing system, alleviate debt risk, so as to ensure the local government in politics and economy. In the construction of culture, society and ecology, the relationship between the government and the market is clarified, the functions of the government are constantly changed, the management ability of the local government to the public debt is improved, and the public management responsibility of serving the local construction is brought into play. To promote the healthy development of the economy, the corresponding solutions are put forward. This paper is divided into five parts, the first part is the introduction, starting from the new situation of economic development at home and abroad, combined with the current local governments in the process of public debt management financial crisis and financial risks. The second part describes the management of local government public debt, and defines the concept and types of local government public debt. And analyzes the characteristics of public debt management and the significance of strengthening the management of public debt. The third part describes the current situation of public debt of local governments in China and analyzes the reasons leading to the huge scale of debt. This paper points out the defects of the system, and makes a comprehensive analysis on the public debt problem of local government in our country, including the illegal borrowing of the government and the imperfect system and mechanism. Part 4th summarizes the successful experiences of the United States, Japan, Australia and other developed countries in the management of local government public debt. This paper expounds the enlightenment of local government public debt management in developed countries to our country. Part 5th, aiming at the crisis of local government public debt in China and the existing problems in reality management, it puts forward the need to perfect the financial system. A series of measures such as strengthening the construction of local debt management system, establishing risk budget mechanism, transforming payment function and clarifying the relationship between market and government, perfecting supervision and approval system, etc.
【學位授予單位】:華中師范大學
【學位級別】:碩士
【學位授予年份】:2014
【分類號】:F812.5
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