本文選題：地方政府性債務(wù) + 債務(wù)管理�。� 參考：《揚州大學》2014年碩士論文

【摘要】：地方政府性債務(wù)在幫助政府應(yīng)對經(jīng)濟危機、保持經(jīng)濟穩(wěn)步增長方面發(fā)揮了積極的作用,而近年來,地方政府性債務(wù)不斷膨脹,債務(wù)問題也隨著不斷顯現(xiàn)。大家都認識到：強化地方政府性債務(wù)管理,預防債務(wù)風險、化解債務(wù)矛盾,是經(jīng)濟與社會健康、持續(xù)、穩(wěn)定發(fā)展的一個關(guān)鍵因素。而對于地方政府性債務(wù)管理問題的研究,無論對于理論還是實踐都具有非常重要的意義。 Y市的地方政府性債務(wù)最早產(chǎn)生于1991年,而經(jīng)過近20多年的發(fā)展,其規(guī)模已相當可觀,尤其受國際金融危機影響,2009年以來的債務(wù)規(guī)模急劇擴張。地方融資平臺是Y市地方政府融資的主要舉借主體,銀行貸款是Y市債務(wù)資金的主要來源,市政建設(shè)是Y市債務(wù)資金的主要投向,從Y市的債務(wù)率、償債率、借新還舊率、逾期債務(wù)率等指標總體來看,Y市的地方政府性債務(wù)雖然存在一定風險,但尚處在可控范圍內(nèi),償債壓力不是十分巨大。 Y市雖然采取了一定的措施對政府性債務(wù)進行管理,但是仍然存在舉債依據(jù)不充分、管理機構(gòu)不健全、監(jiān)管工作不到位、舉債途徑單一、還債依賴性強等問題。而針對上述問題,本文從體制制度、政府職能、政府治理、外部環(huán)境等角度分析了其產(chǎn)生的原因。本文認為分稅制是一系列問題產(chǎn)生的根源；領(lǐng)導干部考核是問題激化的推動因素；“預算軟約束”是地方政府性債務(wù)管理必須克服的障礙；對銀行與土地的依賴青睞是地方政府性債務(wù)管理必須擺脫的困境。針對Y市地方政府性債務(wù)管理中存在的問題及其原因,本文提出如下建議：一是深化財稅體制改革,制定完善《預算法》、《政府債務(wù)管理法》等法律制度規(guī)范的頂層制度設(shè)計；二是要進一步轉(zhuǎn)變政府職能,由“全能者”轉(zhuǎn)變?yōu)椤罢贫嬲摺?明晰債務(wù)管理模式與形態(tài),建立專門的地方政府性債務(wù)管理機構(gòu),形成管理網(wǎng)絡(luò)；三是完善政府治理,改變當前的干部考核機制,推行債務(wù)責任終身制,并搭建政府性債務(wù)信息化平臺,推行政務(wù)公開,同時重視融資平臺建設(shè),營造自身造血功能,緩解地方政府償債壓力；四是建立預警機制,科學履行監(jiān)管職能,重點就如何建立Y市的風險預警機制建立了模型,包含了債務(wù)化解矩陣,即針對債務(wù)類型區(qū)別化解的綜合思路；適用于風險預警的指標體系,并且提出了各指標的權(quán)重、指數(shù)的測算辦法；以及繪制了風險預警處理體系流程；五是協(xié)同利益關(guān)聯(lián)方管理,加強銀行貸款審批管理,建立銀行內(nèi)部問責制,營造規(guī)范化融資環(huán)境。
[Abstract]:Local government debt has played an active role in helping the government to cope with the economic crisis and maintain steady economic growth. In recent years, the local government debt has been expanding, and the debt problem has been emerging. It is realized that the strengthening of local government debt management, the prevention of debt risk, and the solution of the debt contradiction are economic and social. A key factor in healthy, sustainable and stable development is of great importance to the study of local government debt management, both in theory and in practice.
The local government debt of the city of Y was first produced in 1991, and after nearly 20 years of development, its scale has been considerable, especially affected by the international financial crisis. The debt scale has expanded sharply since 2009. The local financing platform is the main borrowing body of the local government financing in the city of Y. The bank loan is the main source of the debt capital of the city of Y. Construction is the main investment of Y City debt fund, from the debt rate of the city of Y, the debt paying rate, the new rate of old and overdue debt, the local government debt of Y has a certain risk, but it is still in a controllable range, and the debt paying pressure is not very huge.
Although the city of Y has taken some measures to manage the government debt, there are still some problems, such as inadequate borrowing, imperfect management, inadequate supervision, single way of borrowing, and strong debt dependence. This paper analyzes the problems from the aspects of system, government function, government governance and external environment. The reason is that the tax separation system is the root cause of a series of problems; the assessment of leading cadres is the driving force of the problem intensification; "the soft budget constraint" is the obstacle that the local government debt management must overcome; the dependence on the bank and the land is the predicament that the local government debt management must get rid of. In view of the Y City The problems and its reasons in the administration of government debt, this paper puts forward the following suggestions: first, to deepen the reform of the fiscal and tax system, formulate and perfect the top level system design of the legal system, such as the budget law, the government debt management law, and so on. Two, the government functions should be further transformed from the "Almighty" to "the helm" and the clear debt. Management mode and form, establish special local government debt management institutions, form management network, three is to improve government governance, change the current cadre assessment mechanism, carry out debt responsibility life-long system, build government debt information platform, carry out government administration open, pay attention to the construction of financing platform, build their own hematopoiesis function at the same time, and build their own hematopoiesis function. Solve the pressure of local government debt service; four is to establish an early warning mechanism, scientific performance of the regulatory function, the focus on how to establish a Y City risk early warning mechanism to establish a model, including the debt solution matrix, that is to resolve the debt types of comprehensive thinking, the index system suitable for risk early warning, and put forward the index weight, index. The method of calculation; and the flow of risk early warning system; five is to coordinate the management of interest related parties, strengthen the management of bank loan approval, establish the internal accountability system of the bank, and create a standardized financing environment.
【學位授予單位】：揚州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D625;F812.5

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