關(guān)于我國發(fā)行地方公債的“四性”研究
發(fā)布時間：2018-07-15 09:38
【摘要】：本文主要是對我國地方政府債務(wù)發(fā)行權(quán)的研究,著重論述地方政府公開自主發(fā)行債務(wù)的重要性、必然性、必要性和可行性，意在為地方政府公開發(fā)債做出理論支撐，也是為響應(yīng)允許地方政府發(fā)債的呼聲。地方政府應(yīng)該擁有自主的發(fā)債權(quán)也是本篇論文的題中之意。 本文首先以簡單介紹公債的理論基礎(chǔ)開場，其次，新穎獨到分析論述了重要性、必然性、必要性和可行性之間的聯(lián)系、區(qū)別、銜接、互補、轉(zhuǎn)化和提升。又其次，詳盡闡述了地方政府發(fā)債的重要性，經(jīng)濟上：發(fā)行地方政府債務(wù)有助于加快地方基礎(chǔ)設(shè)施建設(shè)、有助于地方政府組織國有資本運營、有助于優(yōu)化債務(wù)負擔結(jié)構(gòu)、有助于經(jīng)濟協(xié)調(diào)發(fā)展；政治上有利于減輕中央政府的債務(wù)負擔、利于規(guī)范地方政府的融資行為、有利于防止地方政府的債務(wù)危機；制度上有利于完善分稅分級財政體制、有利于完善我國地方財政信用體系、有利于完善我國的金融市場體系。再次，高度概括了地方政府發(fā)債的必然性，理論上：發(fā)債是公共產(chǎn)品層次性理論的內(nèi)在要求、是滿足區(qū)域性公共產(chǎn)品的要求；財政體制上：公共財政發(fā)揮作用離不開地方公債發(fā)行、地方財政平衡離不開地方公債發(fā)行、試點發(fā)債省市一定程度上證實其必然性、公共財政體制離不開地方財政的基礎(chǔ)；財政機制上：是財政分權(quán)理論與分級財政的現(xiàn)實的要求、是財權(quán)與事權(quán)相匹配的必然要求、落實責、權(quán)、利統(tǒng)一的要求。又再次，，深刻分析了發(fā)行地方公債的必要性,對于政府自身來講:發(fā)債是地方政府進行經(jīng)濟和宏觀調(diào)控的需要、是降低自身債務(wù)風險的需要;對于經(jīng)濟發(fā)展來講：是服務(wù)積極財政政策的需要、是彌補地方政府赤字資本部分的需要、是加快基建的需要；對于現(xiàn)實財政收支來講：是彌補中央與地方和地方自身收支不平衡的需要、是落實地方財權(quán)的需要；代際公平的角度：發(fā)債是消除代際不公平的必要手段。最后，明確提出了發(fā)行地方公債的可行性，理論與經(jīng)驗上：國債理論和國外公債理論的經(jīng)驗基礎(chǔ)；政治與法律上：國體與政體的分級統(tǒng)一治理現(xiàn)實、建立健全公債法具有可行性；財政實踐準備上:大量地方借款的存在、分稅制的體制基礎(chǔ)、地方政府對公債收入的需求；經(jīng)濟與資金實力上：宏觀經(jīng)濟都得健康快速發(fā)展、巨額的儲蓄存款余額、社會資金中存在著公債的應(yīng)債能力、地方償還限額借款的能力。
[Abstract]:This paper is mainly about the study of the right of issuing local government debt in China, focusing on the importance, inevitability, necessity and feasibility of local government issuing debt publicly and independently, which is intended to provide theoretical support for the public issuance of debt by local governments. It is also in response to calls for local governments to issue bonds. Local governments should own the right to issue bonds is also the meaning of this paper. This paper begins with a brief introduction to the theoretical basis of public debt, and then discusses the relationship between importance, inevitability, necessity and feasibility, distinction, cohesion, complementarity, transformation and promotion through novel and original analysis. Secondly, the importance of local government debt issuance is elaborated in detail. Economically, issuing local government debt helps to speed up the construction of local infrastructure, help local governments organize state-owned capital operations, and help optimize the debt burden structure. It is conducive to the coordinated development of the economy, to the reduction of the debt burden of the central government, to the regulation of the financing behavior of the local governments, and to the prevention of the debt crisis of the local governments. It is propitious to perfect the local financial credit system and the financial market system of our country. Thirdly, it sums up the inevitability of local government issuing bonds. Theoretically, issuing bonds is the inherent requirement of the theory of public product hierarchy and the requirement of meeting the requirement of regional public goods. Fiscal system: public finance can not play its role without local public debt issuance, local fiscal balance can not be separated from local public debt issuance, the pilot bond issuing provinces and cities to a certain extent to prove its inevitability, the public financial system can not do without the basis of local finance; In financial mechanism, it is the realistic requirement of the theory of fiscal decentralization and classified finance, the inevitable requirement of matching financial power with administrative power, and the requirement of implementing responsibility, power and interest. Thirdly, the necessity of issuing local government bonds is deeply analyzed. For the government itself, issuing bonds is the need for local governments to carry out economic and macro-control, and the need to reduce the risk of their own debt; For economic development, it is the need of serving the active fiscal policy, the need to make up the deficit capital part of the local government, and the need to speed up the infrastructure construction. For the real fiscal revenue and expenditure, it is the need to make up for the imbalance between the central and local governments, and the need to implement the local financial rights, and the angle of intergenerational equity: issuing bonds is the necessary means to eliminate intergenerational inequality. Finally, the feasibility of issuing local public debt is clearly put forward, theoretically and empirically: the empirical basis of the theory of national debt and the theory of foreign public debt; the political and legal aspects: the reality of unified governance of the national system and the polity at different levels, It is feasible to establish and perfect the public debt law; the financial practice preparation: the existence of a large amount of local borrowing, the institutional basis of the tax distribution system, the demand of the local government for the public debt income; the economic and financial strength: the macro economy must develop healthily and rapidly. Large savings balances, public debt capacity in social funds, and local ability to repay capped loans.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F812.5
本文編號：2123641
[Abstract]:This paper is mainly about the study of the right of issuing local government debt in China, focusing on the importance, inevitability, necessity and feasibility of local government issuing debt publicly and independently, which is intended to provide theoretical support for the public issuance of debt by local governments. It is also in response to calls for local governments to issue bonds. Local governments should own the right to issue bonds is also the meaning of this paper. This paper begins with a brief introduction to the theoretical basis of public debt, and then discusses the relationship between importance, inevitability, necessity and feasibility, distinction, cohesion, complementarity, transformation and promotion through novel and original analysis. Secondly, the importance of local government debt issuance is elaborated in detail. Economically, issuing local government debt helps to speed up the construction of local infrastructure, help local governments organize state-owned capital operations, and help optimize the debt burden structure. It is conducive to the coordinated development of the economy, to the reduction of the debt burden of the central government, to the regulation of the financing behavior of the local governments, and to the prevention of the debt crisis of the local governments. It is propitious to perfect the local financial credit system and the financial market system of our country. Thirdly, it sums up the inevitability of local government issuing bonds. Theoretically, issuing bonds is the inherent requirement of the theory of public product hierarchy and the requirement of meeting the requirement of regional public goods. Fiscal system: public finance can not play its role without local public debt issuance, local fiscal balance can not be separated from local public debt issuance, the pilot bond issuing provinces and cities to a certain extent to prove its inevitability, the public financial system can not do without the basis of local finance; In financial mechanism, it is the realistic requirement of the theory of fiscal decentralization and classified finance, the inevitable requirement of matching financial power with administrative power, and the requirement of implementing responsibility, power and interest. Thirdly, the necessity of issuing local government bonds is deeply analyzed. For the government itself, issuing bonds is the need for local governments to carry out economic and macro-control, and the need to reduce the risk of their own debt; For economic development, it is the need of serving the active fiscal policy, the need to make up the deficit capital part of the local government, and the need to speed up the infrastructure construction. For the real fiscal revenue and expenditure, it is the need to make up for the imbalance between the central and local governments, and the need to implement the local financial rights, and the angle of intergenerational equity: issuing bonds is the necessary means to eliminate intergenerational inequality. Finally, the feasibility of issuing local public debt is clearly put forward, theoretically and empirically: the empirical basis of the theory of national debt and the theory of foreign public debt; the political and legal aspects: the reality of unified governance of the national system and the polity at different levels, It is feasible to establish and perfect the public debt law; the financial practice preparation: the existence of a large amount of local borrowing, the institutional basis of the tax distribution system, the demand of the local government for the public debt income; the economic and financial strength: the macro economy must develop healthily and rapidly. Large savings balances, public debt capacity in social funds, and local ability to repay capped loans.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F812.5
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