本文選題：債務(wù)預(yù)算 + 地方政府債務(wù)風險　； 參考：《天津財經(jīng)大學》2014年碩士論文

【摘要】：在2008年11月中國政府推出4萬億的經(jīng)濟刺激計劃之后,地方政府債務(wù)風險問題逐漸從幕后走向了臺前。如果往前追溯的話,地方債務(wù)風險的種子事實上是在1994年我國實行分稅制改革時種下的。政府債務(wù)一直是經(jīng)濟學者和公共管理學者多年研究的不竭素材,其歸根到底是一種政府與市場資源分配的問題。社會運行需要市場提供的私人物品,也需要政府提供的公共物品,關(guān)于二者恰當比例關(guān)系的探究和爭論可以說是經(jīng)濟學界的永恒主題。政府對公共品提供能力和規(guī)模的追求很大程度上成了推高政府債務(wù)規(guī)模的動力,最終演化成了債務(wù)風險控制問題。我們不能否認地方政府債務(wù)對我國基礎(chǔ)設(shè)施建設(shè)的貢獻,也不能否認風險已經(jīng)孕育在其中。我們要找到問題的癥結(jié)所在,盡力做到地方政府債務(wù)功能與風險的有效均衡。從我國目前的情況來看,總體的債務(wù)違約風險是很小的,即風險在總體上可控。但債務(wù)管理制度的混亂和僵化,使得地方債務(wù)風險的累積程度十分迅速,風險控制力度相對較弱,未來趨勢不容樂觀。直接原因是新一輪積極財政政策使然,但最根本的原因是預(yù)算管理全流程存在眾多問題。我們必須要在法制化和市場化基礎(chǔ)上,清晰地界定各級政府特別是地方政府在社會經(jīng)濟運行中的權(quán)力邊界,將地方職責約束在有限范圍內(nèi),不使地方財政承受過重的支出壓力,乃至舉債和償債壓力；我們還必須要借鑒其他各國特別是西方發(fā)達國家成熟的地方債務(wù)管理經(jīng)驗,學習其先進制度理念和控制方式；從多種角度,特別是從預(yù)算編制、審批、執(zhí)行和監(jiān)督等各個環(huán)節(jié)強化對地方債務(wù)的全流程監(jiān)管,以求將地方債務(wù)風險控制在恰當?shù)某潭葍?nèi)。
[Abstract]:After Beijing unveiled its $4 trillion stimulus package in November 2008, the risk of local government debt gradually moved from the back to the front. If retroactive, the seeds of local debt risk were actually planted in 1994 when China implemented the tax sharing reform. Government debt has been the inexhaustible material of many years' research by economists and public management scholars, and it is, in the final analysis, a problem of allocation of resources between government and market. The social operation needs the private goods provided by the market and the public goods provided by the government. The government's pursuit of the ability and scale of public goods supply has become the driving force to push up the scale of government debt to a great extent and finally has evolved into a problem of debt risk control. We cannot deny the contribution of local government debt to the infrastructure construction of our country, nor can we deny that the risk has been nurtured in it. We should find out the crux of the problem and try to achieve an effective balance between the function of local government debt and risk. From the current situation in China, the overall debt default risk is very small, that is, the overall risk is controllable. However, the disorder and rigidity of debt management system make the accumulation of local debt risk very fast, the risk control is relatively weak, and the future trend is not optimistic. The direct reason is the new round of positive fiscal policy, but the most fundamental reason is that there are many problems in the whole process of budget management. On the basis of legalization and marketization, we must clearly define the power boundaries of governments at all levels, especially local governments, in the course of social and economic operation, and restrict local responsibilities to a limited extent so as not to make local finance bear excessive expenditure pressure. We must also learn from the mature local debt management experience of other countries, especially Western developed countries, and learn from their advanced system concepts and control methods, and examine and approve them from a variety of angles, especially from budgeting. In order to control the risk of local debt, we should strengthen the whole process supervision of local debt in order to control the risk of local debt.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.5

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本文編號：1848708