發(fā)布時間：2018-03-11 16:32

  本文選題：地方債　切入點(diǎn)：預(yù)算法　出處：《華中師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：雖然舊《預(yù)算法》明確否定了地方政府的發(fā)債行為,然而大多地方政府依然通過或明或暗的其他方式發(fā)行地方政府債券。隨著地方債規(guī)模的不斷擴(kuò)張,地方政府所承擔(dān)的償債壓力也與日俱增,這種情況已經(jīng)嚴(yán)重影響到了地方政府的形象乃至整個財(cái)政體系�；谝陨闲蝿莸膰�(yán)重性和實(shí)際的需要,新《預(yù)算法》呼之欲出,新《預(yù)算法》的頒布實(shí)施對地方政府債務(wù)來說是歷史性、具有跨時代的新發(fā)展,地方政府債務(wù)從此走上了法治化的正軌。當(dāng)然,如果想讓地方政府債務(wù)發(fā)揮它的最大價(jià)值,必要的規(guī)制是不可缺少的,法律對舉債主體、規(guī)模、范圍以及監(jiān)督程序做了規(guī)定,以保證地方債更加健康穩(wěn)健地發(fā)展。本文主要介紹了預(yù)算法對地方債的相關(guān)規(guī)定以及在實(shí)施過程中地方債現(xiàn)象的新問題和新瓶頸,并分析了地方債規(guī)制規(guī)則的不足之處,從中吸收經(jīng)驗(yàn),來更好地提出我國地方債規(guī)制的新路徑,以便從最大限度地從根本上解決地方債的相關(guān)荊棘,實(shí)現(xiàn)自身的健康有序發(fā)展。本文共分為四個部分:第一部分主要分析了預(yù)算法對地方債規(guī)制的正當(dāng)性,這也是文章的一個切入點(diǎn),正是預(yù)算法對地方債的規(guī)制有一定的可取性,才引出了下文的對預(yù)算法的有關(guān)地方債規(guī)制方面的深入分析,這一部分主要是從作用、內(nèi)容和社會公共利益三方面來介紹預(yù)算法的作用。正是基于預(yù)算法有如此的研究價(jià)值,第二部分則介紹了預(yù)算法在地方債規(guī)制方面的發(fā)展歷程,因?yàn)槟壳皩W(xué)術(shù)界研究更多的是新出臺的《預(yù)算法》對地方債的規(guī)制作用,很容易忽視地方債的規(guī)制規(guī)則其實(shí)是一套由眾多法律法規(guī)規(guī)章制度組成的預(yù)算法體系,是廣義的預(yù)算法,所以這個部分介紹了整個預(yù)算法方面的地方債規(guī)制的整體發(fā)展,既然有了發(fā)展歷程,就會找尋到其中的成效,肯定其中的進(jìn)步,以便更好地區(qū)指引完善和發(fā)展。第三部分對預(yù)算法相關(guān)地方債規(guī)制的規(guī)則進(jìn)行深入的立法模式分析,從中得出我國地方債規(guī)制的預(yù)算法立法的模式,并分析了目前這方面的不足之處,為接下來的改進(jìn)作了鋪墊。最后一部分作為文章的重點(diǎn),主要從舉債行為、人大審批、預(yù)算范圍和決算方面為以后地方債規(guī)制預(yù)算法方面的發(fā)展提出完善建議,以便我國在地方債規(guī)制方面的法律體系更加合理、規(guī)范和有序。
[Abstract]:Although the old Budget Law explicitly rejected the issuance of bonds by local governments, most local governments still issue local government bonds by other means, either explicitly or implicitly. As the scale of local debt continues to expand, The pressure on local governments to repay debt is also increasing, which has seriously affected the image of local governments and even the entire financial system. Based on the seriousness of the above situation and the actual needs, the new Budget Law is ready to emerge. The promulgation and implementation of the new Budget Law is historic for local government debt, with a new development across the times, and local government debt has since been on the right track of rule of law. Of course, if we want local government debt to play its maximum value, The necessary regulation is indispensable. The law provides for the subject, scale, scope and supervision procedure of the debt. In order to ensure the development of local debt more healthily and steadily, this paper mainly introduces the relevant provisions of the Budget Law on the local debt and the new problems and bottlenecks of the local debt phenomenon in the process of implementation, and analyzes the deficiencies of the local debt regulation rules. From the experience, to better put forward a new path of local debt regulation in China, in order to solve the root of the local debt related thorns, This paper is divided into four parts: the first part mainly analyzes the legitimacy of the budget law on the local debt regulation, which is also a breakthrough point of the article, is that the budget law on the regulation of local debt has a certain desirability. This part mainly introduces the function of the Budget Law from three aspects: function, content and social public interest. It is precisely based on the Budget Law that it has such research value. The second part introduces the development course of the budget law in the local debt regulation, because the current academic research is more about the role of the new budget law on the regulation of local debt. It is easy to ignore that the regulation rules of local debt are actually a set of budget law system composed of many laws and regulations, which is a generalized budget law. Therefore, this part introduces the overall development of local debt regulation in the whole budget law. Since there is a history of development, we will find out the results and affirm the progress in it so as to better guide the improvement and development of the region. The third part makes an in-depth legislative model analysis on the rules of local debt regulation related to the Budget Law. From this, we get the legislative model of the local debt regulation budget law in China, and analyze the shortcomings in this respect, and pave the way for the next improvement. The last part, as the focus of the article, mainly from the borrowing behavior, the examination and approval of the National people's Congress. The budget scope and final accounts provide suggestions for the development of the local debt regulation budget law in the future, so that the legal system of local debt regulation in China is more reasonable, standardized and orderly.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.21

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