本文選題：地方政府性債務(wù)　切入點(diǎn)：債務(wù)規(guī)模　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：地方政府性債務(wù)是近些年社會(huì)所關(guān)注的一個(gè)焦點(diǎn),受到社會(huì)各方面的高度重視。截至到2013年6月底,全國(guó)各級(jí)政府負(fù)有償還責(zé)任的債務(wù)206988.65億元,全國(guó)負(fù)有擔(dān)保責(zé)任的債務(wù)29256.49億元,可能承擔(dān)一定救助責(zé)任的債務(wù)66504.56億元。我國(guó)的地方政府性債務(wù)總體規(guī)模已十分龐大,而其背后則隱藏著巨大的債務(wù)風(fēng)險(xiǎn)。如何科學(xué)合理地解決地方政府性債務(wù)問題以及其所衍生的債務(wù)風(fēng)險(xiǎn),是我國(guó)各級(jí)政府正常運(yùn)轉(zhuǎn)、社會(huì)經(jīng)濟(jì)穩(wěn)步發(fā)展的關(guān)鍵所在。 近期,預(yù)算法修正案(草案)已提交第十二屆全國(guó)人大常委會(huì)第八次會(huì)議進(jìn)行三審。修正案中明確規(guī)定：經(jīng)國(guó)務(wù)院批準(zhǔn)的省、自治區(qū)、直轄市的一般公共預(yù)算中必需的建設(shè)投資的部分資金,可以在國(guó)務(wù)院確定的限額內(nèi),通過發(fā)行地方政府債券舉借債務(wù)的方式籌措。這一規(guī)定意味著我國(guó)將逐步放開地方政府舉債的權(quán)限,在此之前,我國(guó)法律條文明確規(guī)定,除去一些經(jīng)過特殊批準(zhǔn)的情況,任何地方政府不得進(jìn)行舉債融資。而中央政府逐步放松對(duì)地方政府舉債的限制,將會(huì)對(duì)各級(jí)政府融資模式產(chǎn)生重大的影響。 本文對(duì)國(guó)內(nèi)外地方債務(wù)相關(guān)的理論及研究進(jìn)行了歸納和評(píng)價(jià),并結(jié)合最新的審計(jì)數(shù)據(jù),在我國(guó)地方政府性債務(wù)的現(xiàn)狀、成果、風(fēng)險(xiǎn)影響、債務(wù)成因等方面進(jìn)行了一定程度的分析,最后結(jié)合國(guó)際社會(huì)的相關(guān)經(jīng)驗(yàn),提出了合理解決地方債務(wù)問題的建議。全文結(jié)構(gòu)如下： 第一章為本文緒論,在這一章集中闡述了研究背景和研究意義,歸納概括了國(guó)內(nèi)外對(duì)地方政府債務(wù)風(fēng)險(xiǎn)的相關(guān)文獻(xiàn)綜述,并簡(jiǎn)明扼要地介紹了論文的研究框架、研究方法以及創(chuàng)新點(diǎn)和不足之處。 第二章對(duì)我國(guó)地方政府性債務(wù)的內(nèi)涵、分類以及相關(guān)基礎(chǔ)理論進(jìn)行了進(jìn)一步的介紹,是本論文寫作的理論基礎(chǔ)。在基礎(chǔ)理論方面,分別介紹了公共產(chǎn)品理論、財(cái)政分權(quán)理論以及路徑依賴?yán)碚摗?第三章主要介紹我國(guó)地方政府性債務(wù)的現(xiàn)狀及其已取得成效,是本論文寫作的現(xiàn)實(shí)基礎(chǔ)。在已取得成效中主要概括了地方債務(wù)減輕地方政府財(cái)政壓力、促進(jìn)地方經(jīng)濟(jì)快速發(fā)展以及提高地方居民生活水平三方面的積極影響。 第四章分別從債務(wù)規(guī)模風(fēng)險(xiǎn)、債務(wù)結(jié)構(gòu)風(fēng)險(xiǎn)、債務(wù)資金使用效率風(fēng)險(xiǎn)、債務(wù)管理風(fēng)險(xiǎn)以及債務(wù)轉(zhuǎn)嫁風(fēng)險(xiǎn)五個(gè)角度論述了我國(guó)地方政府性債務(wù)所存在的風(fēng)險(xiǎn),并闡述了地方債務(wù)風(fēng)險(xiǎn)的影響。 第五章主要從現(xiàn)行財(cái)政體制制度、宏觀經(jīng)濟(jì)發(fā)展以及行政管理體制三方面詳細(xì)介紹債務(wù)風(fēng)險(xiǎn)的成因。 第六章選取了英國(guó)、韓國(guó)和印度三個(gè)國(guó)家,并介紹了三個(gè)國(guó)家地方政府債務(wù)管理的現(xiàn)狀以及所采取的措施。 第七章基于我國(guó)實(shí)情,結(jié)合發(fā)達(dá)國(guó)家經(jīng)驗(yàn),分別從財(cái)政體制、政府管理體制入手,結(jié)合最新的十八屆三中全會(huì)報(bào)告,提出了相關(guān)的政策建議,并介紹了適合地方政府融資的兩種模式。
[Abstract]:Local government debt is a focus of social concern in recent years and has been highly valued by all sectors of society. By the end of June 2013, governments at all levels in the country were responsible for twenty trillion six hundred and ninety-eight billion eight hundred and sixty-five million yuan of debt. The total scale of local government debt in China is very large. How to solve the problem of local government debt and the debt risk derived from it is the key to the normal operation of all levels of government and the steady development of social economy. Recently, an amendment (draft) to the Budget Law was submitted to the 8th session of the standing Committee of the 12th National people's Congress for third instance. The amendment clearly stipulates that provinces and autonomous regions approved by the State Council, Part of the funds necessary for construction investment in the general public budget of municipalities directly under the Central Government may be within the limits determined by the State Council, This provision means that China will gradually liberalize the authority of the local government to borrow debt. Before that, the provisions of our laws clearly stipulate that, except for some special cases approved by the local government, No local government is allowed to borrow money, and the gradual easing of restrictions on local government borrowing by the central government will have a significant impact on the financing model of governments at all levels. This paper summarizes and evaluates the theory and research on local debt at home and abroad, and combines the latest audit data, the present situation, results, risk impact of local government debt in China. This paper analyzes the causes of debt to a certain extent, and finally puts forward some suggestions on how to solve the local debt problem reasonably in the light of the relevant experience of the international community. The structure of the paper is as follows:. The first chapter is the introduction of this paper. In this chapter, the background and significance of the research are focused on, and the domestic and foreign literature on the risk of local government debt is summarized, and the research framework of the paper is briefly introduced. Research methods and innovations and shortcomings. The second chapter gives a further introduction to the connotation, classification and related basic theories of local government debt in China, which is the theoretical basis of this thesis. In terms of basic theory, it introduces the theory of public goods. Fiscal decentralization theory and path dependence theory. The third chapter mainly introduces the present situation of local government debt in China and its achievements, which is the realistic foundation of this paper. Promote the rapid development of local economy and improve the living standards of local residents in three aspects of the positive impact. Chapter 4th discusses the risk of local government debt in China from five angles: debt scale risk, debt structure risk, debt fund use efficiency risk, debt management risk and debt transfer risk. And elaborated the influence of the local debt risk. Chapter 5th introduces the causes of debt risk in detail from three aspects: current financial system, macroeconomic development and administrative system. Chapter 6th selects three countries, Britain, South Korea and India, and introduces the present situation of local government debt management in three countries and the measures taken. Chapter 7th, based on the facts of our country, combined with the experience of developed countries, respectively, from the financial system, the government management system, combined with the latest report of the third Plenary session of the 18 CPC Central Committee, put forward relevant policy recommendations. It also introduces two models suitable for local government financing.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.5

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