本文關(guān)鍵詞： 社會責(zé)任 政府性債務(wù) 風(fēng)險控制　出處：《南華大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：根據(jù)有關(guān)的法律法規(guī)，我國地方政府是不能列財政赤字的，也不能對各種債務(wù)進(jìn)行擔(dān)保，《中華人民共和國預(yù)算法》第二十八條和《中華人民共和國擔(dān)保法》第八條和第九條都對此有明確規(guī)定。1994年分稅制改革后，出現(xiàn)了地方政府“事權(quán)”與“財權(quán)”嚴(yán)重不對等，由于現(xiàn)實的需要，地方政府性債務(wù)在全國各地“開花結(jié)果”。尤其是2008年金融危機爆發(fā)后，在中央政府四萬億投資計劃的刺激下，地方政府性債務(wù)迅猛增長，財政金融風(fēng)險明顯增加。 由于我國現(xiàn)有法律制度回避了地方政府性債務(wù)問題，缺少科學(xué)政策的有效引導(dǎo)，導(dǎo)致地方政府在舉債過程中存在一定盲目性和依賴性。具體表現(xiàn)在兩個方面：一是地方政府在發(fā)債過程中各部門各自為政，對債務(wù)資金存在多頭管理和使用效益不高的問題，地方政府對債務(wù)家底不清楚；二是債務(wù)風(fēng)險預(yù)警機制沒有建立，償債機制運轉(zhuǎn)不暢通，導(dǎo)致舉債機制的可持續(xù)性能力較差。 2011年和2013年在國務(wù)院統(tǒng)一安排部署下，審計署組織對全國地方政府性債務(wù)進(jìn)行審計摸底。本文第二部分以2013年審計結(jié)果數(shù)據(jù)為依托，剖析Y市政府性債務(wù)的舉借、管理和使用過程，，分析現(xiàn)有風(fēng)險測算方法的缺陷；第三部分從政府的社會責(zé)任角度，研究構(gòu)建基于社會責(zé)任的風(fēng)險測算指標(biāo)體系，并通過對相關(guān)的專家發(fā)放調(diào)查表的形式，確定各項指標(biāo)的權(quán)重，按照無量綱化的方式對各項指標(biāo)進(jìn)行處理，形成方向一致的指標(biāo)；然后，對Ｙ市政府性債務(wù)進(jìn)行測算，針對測算結(jié)果，從三個方面分析政府性債務(wù)產(chǎn)生的原因；第四部分圍繞如何防范地方政府性債務(wù)風(fēng)險這個主題，從社會責(zé)任角度研究地方政府性債務(wù)風(fēng)險控制機制和構(gòu)建債務(wù)風(fēng)險預(yù)警指標(biāo)體系，以Y市為例進(jìn)行“麻雀剖析”，從預(yù)警監(jiān)督機制、科學(xué)管理機制和重點行業(yè)監(jiān)管機制三個方面出發(fā)，結(jié)合審計的實際情況，全面闡述如何建立基于社會責(zé)任地方政府性債務(wù)風(fēng)險防范機制，為政府對債務(wù)風(fēng)險控制提供決策參考。 本文的創(chuàng)新點主要在第三部分：建立了基于社會責(zé)任的地方政府性債務(wù)的風(fēng)險預(yù)警指標(biāo)體系、科學(xué)設(shè)置了風(fēng)險參考值，以Y市政府性債務(wù)情況進(jìn)行了案例驗證，并對風(fēng)險的原因進(jìn)行了具體分析，目的是為相關(guān)職能部門和機構(gòu)對政府性債務(wù)監(jiān)管提供了思路。
[Abstract]:According to the relevant laws and regulations, our local government can not list the fiscal deficit, nor can we guarantee all kinds of debts. The 28th items of the Budget Law of the people's Republic of China and the 8th and 9th articles of the guarantee Law of the people's Republic of China have clearly stipulated this. After the reform of the tax distribution system in 1994. Local government "power" and "financial power" seriously unequal, due to the actual needs, local government debt in all parts of the country "blooming", especially after the financial crisis broke out in 2008. Spurred by the central government's 4 tillion investment plan, local government debt has grown rapidly and fiscal and financial risks have increased significantly. Because the existing legal system of our country has evaded the problem of local government debt, it lacks the effective guidance of scientific policy. Leading to the local government in the process of borrowing some blindness and dependence. The specific performance in two aspects: first, the local government in the process of issuing the various departments of their own. There are many problems in the management and use of debt funds, local governments are not clear about the debt family; Second, the debt risk warning mechanism has not been established and the debt repayment mechanism is not running smoothly, which leads to the poor sustainability of the debt mechanism. In 2011 and 2013, under the unified arrangement of the State Council, the Audit Office organized the audit of the national local government debt audit mapping. The second part of this paper is based on 2013 audit results data. Analyze the process of borrowing, management and use of Y municipal government debt, and analyze the defects of existing risk measurement methods; The third part, from the perspective of social responsibility of the government, studies the construction of risk measurement index system based on social responsibility, and determines the weight of each index by issuing questionnaires to relevant experts. According to the dimensionality of the treatment of the indicators, the formation of the same direction of indicators; Then, the debt of Y municipal government is calculated, and the causes of government debt are analyzed from three aspects. The 4th part focuses on how to prevent the local government debt risk, from the perspective of social responsibility to study the local government debt risk control mechanism and the construction of debt risk early warning index system. Taking Y city as an example, this paper analyzes the sparrow, starting from three aspects: early warning supervision mechanism, scientific management mechanism and supervision mechanism of key industries, combining with the actual situation of audit. How to establish the risk prevention mechanism of local government debt based on social responsibility is expounded in order to provide a reference for the government to control the debt risk. The innovation of this paper is mainly in the third part: set up the risk early warning index system of local government debt based on social responsibility, and set up the risk reference value scientifically. In this paper, a case study of Y municipal government debt is carried out, and the causes of risk are analyzed in detail. The purpose of this paper is to provide some ideas for the supervision of government debt by relevant functional departments and institutions.
【學(xué)位授予單位】：南華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.5

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本文編號：1460437