本文選題：地方政府債券　切入點：法治　出處：《云南大學》2015年碩士論文

【摘要】：地方政府債券既是一個理論命題,又是一個實踐問題。作為一種制度上的創(chuàng)新,它不僅改變了地方政府傳統(tǒng)融資的路徑依賴,其發(fā)行和治理效果更關乎國家治理體系和治理能力現(xiàn)代化建設的成敗。眾所周知,1994年,我國財政體制發(fā)生巨大變革一一分稅制的施行使地方財力與物力在逐漸靠攏中央的同時不斷削弱。在財力與事權不對稱而法律制度供給又不足的情況下,地方政府往往通過避開制度性的約束,重新配置獲取資源的權力,在預算體制之外大量舉借地方政府性債務,形成龐大的地下債務市場,困擾著債券市場乃至金融市場的健康發(fā)展。也正是基于地方政府債券發(fā)行的積極功效和消極弊端,國家不僅修改了《預算法》,亦在政策上給以了諸多支持,比如國務院出臺的《國務院關于加強地方政府性債務管理的意見》、財政部發(fā)布的《2014年地方政府債券自發(fā)自還試點辦法》、財政部與其他部委聯(lián)合發(fā)布的《地方政府一般債券發(fā)行管理暫行辦法》。本文在審視和闡釋地方政府債券的現(xiàn)況及本體的基礎上,針對地方政府債券既存的問題,通過對治理困境分析后認為,法治和善治是地方債治理的根本之道,市場化是地方政府債券治理的基本進路,應以法律的形式規(guī)范政府間的財政關系。在具體進路上,要理順中央與地方的財政關系,明確地方政府的主體地位；建立地方政府發(fā)債約束制度,明確發(fā)債主體責任；地方政府融資平臺的審慎使用；健全地方民主監(jiān)督機制。概言之,希冀通過法治化和市場化的治理和規(guī)范,地方政府債券的發(fā)行和運行機制能夠順利展開,中央與地方政府間的事權與財權得到合理配置,從而有力地推進財稅體制改革的深化和法治財稅的實現(xiàn),保障法治國家的永續(xù)和諧發(fā)展。
[Abstract]:Local government bond is not only a theoretical proposition but also a practical problem. As a system innovation, it not only changes the path dependence of local government traditional financing. The effectiveness of its issuance and governance is even more relevant to the success or failure of the modernization of the country's governance system and governance capacity. Great changes have taken place in the financial system of our country-the implementation of the tax sharing system has made the local financial and material resources gradually close to the central authorities while weakening continuously. Under the circumstances of asymmetric financial resources and administrative power and insufficient supply of the legal system, By avoiding institutional constraints and reallocating the power to acquire resources, local governments often borrow large amounts of local government debt outside the budgetary system, thus forming a huge underground debt market. It is precisely because of the positive effects and negative disadvantages of local government bond issuance that the state not only revised the Budget Law, but also gave a lot of policy support. For example, the State Council issued the "opinions of the State Council on strengthening Local Government debt Management", the Ministry of Finance issued the "2014 Local Government Bonds spontaneous return pilot measures", the Ministry of Finance and other ministries jointly issued the "Local Government" "interim measures for the Administration of General Bonds issuance." this paper examines and explains the present situation and Noumenon of Local Government Bonds. In view of the existing problems of local government bonds, it is considered that the rule of law and good governance are the fundamental ways of local debt governance, and marketization is the basic way to govern local government bonds. In the concrete way, we should straighten out the financial relationship between the central government and the local government, clarify the main position of the local government, establish the restraint system of the local government to issue bonds, and make clear the responsibility of the main body of the bond issuing. The prudent use of local government financing platforms; the improvement of local democratic supervisory mechanisms; in summary, it is hoped that through the governance and standardization of the rule of law and marketization, the issuance and operation mechanism of local government bonds can be smoothly launched. The administrative power and financial power between the central government and the local government have been reasonably allocated, so as to promote the deepening of the reform of the fiscal and taxation system and the realization of the rule of law, so as to ensure the sustainable and harmonious development of the country ruled by law.
【學位授予單位】：云南大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.2

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本文編號：1697251