本文選題：縣級政府債務　切入點：政府資產(chǎn)負債表　出處：《湖南大學》2014年碩士論文　論文類型：學位論文

【摘要】：本文基于現(xiàn)有理論，并結合相關國際經(jīng)驗，以政府資產(chǎn)負債表為核心，考察關注存量債務風險方面，并以政府債務可持續(xù)性模型有重要手段，更為關注增量債務，著力將長期風險顯性化。 政府資產(chǎn)負債表是以政府部門的存量資產(chǎn)與債務為對象，，反映其所擁有的財力和與之對應的債權債務關系，主要具有債務統(tǒng)一管理、債務風險預警以及長期成本顯化等功能，本人參考相關理論和國際經(jīng)驗，探索我國地方政府資產(chǎn)負債表的編制方法，重點關注地方政府資產(chǎn)負債表的形式、資產(chǎn)范圍的界定、資產(chǎn)項目設置。隨后嘗試基于現(xiàn)有數(shù)據(jù)，分析樣本縣的資產(chǎn)債務情況，并編制出該縣資產(chǎn)負債表，基于編織出的該縣政府資產(chǎn)負債表，找出資產(chǎn)與負債增速不匹配、資產(chǎn)結構存在問題以及負債結構存在問題。造成這些問題的內(nèi)在原因有很多，諸如舉債缺乏長遠規(guī)劃和統(tǒng)籌安排、土地財政問題嚴重、地方財政存款逐年減少、影子銀行渠道債務增長迅速等。此外，本文利用政府債務可持續(xù)性模型，對該縣債務中長期風險進行分析，預測該縣未來財政收入與財政支出變動對地方政府資產(chǎn)負債表的影響。在此基礎上，對該縣政府問題提出政策建議，一是加快政府資產(chǎn)負債表的編制和推行；二是建立納入政府資產(chǎn)負債表的債務管理制度；三是逐步推進政府融資的市場化進程。
[Abstract]:Based on the existing theory and relevant international experience, this paper focuses on the risk of stock debt, and pays more attention to incremental debt with the important means of government debt sustainability model, taking the government balance sheet as the core, and taking the government debt sustainability model as an important means to pay more attention to incremental debt. Focus on making long-term risks visible. The government balance sheet takes the stock assets and debts of the government department as the object, reflects the financial resources and the corresponding creditor's rights and liabilities relationship, and mainly has the functions of unified management of debt, early warning of debt risk and manifestation of long-term cost, etc. Referring to the relevant theories and international experience, I explore the method of compiling the balance sheet of local government in our country, focus on the form of balance sheet of local government, the definition of assets scope, the setting of asset items, and then try to base on the existing data. Analyzing the assets and liabilities of the sample county, and compiling the county balance sheet, based on the woven balance sheet of the county government, to find out that the growth rate of assets and liabilities does not match. There are many inherent reasons for these problems, such as the lack of long-term planning and overall arrangements for borrowing, the serious financial problems of land, and the decrease in local fiscal deposits year by year. In addition, this paper uses the government debt sustainability model to analyze the medium- and long-term risk of debt in the county. The paper forecasts the influence of the future fiscal revenue and expenditure on the balance sheet of the local government. On this basis, it puts forward some policy suggestions to the county government, one is to speed up the compilation and implementation of the government balance sheet; The second is to establish a debt management system that is incorporated into the government balance sheet, and the third is to promote the marketization process of government financing step by step.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.5;F810.6

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本文編號：1647531