【摘要】：近幾年，我國(guó)地方政府積極化解地方債務(wù)，控制融資平臺(tái)規(guī)模，規(guī)范銀行金融體系，支持發(fā)行地方政府債券，拓寬地方政府的融資渠道，努力解決我國(guó)地方日益擴(kuò)大的地方政府債務(wù)。這是源于金融危機(jī)之后，，國(guó)家為了刺激經(jīng)濟(jì)的發(fā)展，實(shí)施的積極財(cái)政政策和大規(guī)模的舉債雖然在一定程度上支持了經(jīng)濟(jì)的發(fā)展。但是由于我國(guó)目前市場(chǎng)經(jīng)濟(jì)發(fā)展法律不健全，地方事權(quán)和財(cái)權(quán)的不對(duì)稱，地方政府大規(guī)模的舉債必然會(huì)導(dǎo)致地方政府財(cái)政收入減少，地方政府實(shí)行舉舊債還新債，建立融資平臺(tái)公司等方式還債，導(dǎo)致政府存量債務(wù)過(guò)高，影響到經(jīng)濟(jì)的穩(wěn)定和社會(huì)的發(fā)展。 本文主旨在于如何化解地方債務(wù)風(fēng)險(xiǎn)，從地方政府債務(wù)的概念、發(fā)展進(jìn)程，研究我國(guó)地方政府債務(wù)的現(xiàn)狀，存在的主要問(wèn)題，以甘肅省為例對(duì)債務(wù)風(fēng)險(xiǎn)進(jìn)行風(fēng)險(xiǎn)評(píng)估，采用實(shí)證規(guī)范分析相結(jié)合的方法對(duì)地方政府債務(wù)進(jìn)行探討和研究。在債務(wù)理論方面以預(yù)算約理論，政府過(guò)度舉債理論，風(fēng)險(xiǎn)預(yù)警機(jī)制等方面來(lái)闡述地方債務(wù)的意義。借鑒國(guó)外有關(guān)防范債務(wù)風(fēng)險(xiǎn)經(jīng)驗(yàn)的基礎(chǔ)上，提出我國(guó)地方政府發(fā)行債券的可行性分析，提高政府透明度，積極縮減地方政府債務(wù)，完善各項(xiàng)體制，加強(qiáng)債務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制的建立，創(chuàng)新地方政府融資機(jī)制來(lái)防范和控制地方政府債務(wù)的風(fēng)險(xiǎn)。
[Abstract]:In recent years, our local governments have actively resolved local debts, controlled the scale of financing platforms, standardized the banking financial system, supported the issuance of local government bonds, and broadened the financing channels of local governments. Try to solve the growing local government debt in our country. This is due to the financial crisis, in order to stimulate the development of the economy, the implementation of active fiscal policies and large-scale debt although to a certain extent support the economic development. However, due to the imperfect laws on the development of the market economy in our country and the asymmetry between the local administrative and financial powers, the large-scale borrowing by local governments will inevitably lead to a decrease in the local government's financial revenue, and the local governments will carry out the practice of raising old debts to repay new debts. The establishment of financing platform companies and other ways to pay off debt, resulting in excessive government stock debt, affecting the stability of the economy and social development. The main purpose of this paper is how to resolve the local debt risk, from the concept of local government debt, the development process, the study of the current situation of local government debt, the main problems, taking Gansu Province as an example to assess the risk of debt risk. This paper discusses and studies the debt of local government by means of empirical normative analysis. In the aspect of debt theory, the significance of local debt is explained in the aspects of budget contract theory, government excessive borrowing theory, risk warning mechanism and so on. Based on the experience of foreign countries on preventing debt risk, the paper puts forward the feasibility analysis of local government issuing bonds in our country, improving the transparency of the government, actively reducing the debt of local government, and perfecting the various systems. Strengthening the establishment of debt risk warning mechanism and innovating local government financing mechanism to prevent and control the risk of local government debt.
【學(xué)位授予單位】：蘭州商學(xué)院
【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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