本文選題：金融危機(jī) + 問(wèn)題資產(chǎn)救助計(jì)劃　； 參考：《華中科技大學(xué)》2010年碩士論文

【摘要】：始于2007年的次貸危機(jī),在人們最初的漠視中演變?yōu)榘倌瓴挥龅慕鹑谖C(jī),并將世界經(jīng)濟(jì)帶入了全面衰退的境地。這次危機(jī)的影響已經(jīng)遠(yuǎn)遠(yuǎn)超出了華爾街的范圍,對(duì)整個(gè)人類社會(huì)的每個(gè)角落都有著深刻的影響,讓幾乎所有的人都感受到貿(mào)易和金融全球化的挑戰(zhàn)。 本文以美國(guó)《2008年緊急經(jīng)濟(jì)穩(wěn)定法》為基礎(chǔ),論述金融危機(jī)的應(yīng)對(duì)措施,并以財(cái)政法學(xué)的角度分析中國(guó)未來(lái)的制度建設(shè)與完善。首先,論述《2008年緊急經(jīng)濟(jì)穩(wěn)定法》的產(chǎn)生背景,即2007年的次貸危機(jī),金融市場(chǎng)動(dòng)蕩進(jìn)一步惡化,美國(guó)政府作出決策緊急救助金融市場(chǎng),增加市場(chǎng)流動(dòng)性,即TARP(troubled asset relief program),10月3日,在經(jīng)歷了一波三折之后,美國(guó)總統(tǒng)小布什如愿地簽署了經(jīng)國(guó)會(huì)參眾兩院表決通過(guò)的2008年《緊急經(jīng)濟(jì)穩(wěn)定法案》( Emergency Economic stabilization Act of 2008)。其次,敘述該法的主要內(nèi)容,其中包括緊急資產(chǎn)救助計(jì)劃、納稅人利益保護(hù)、資產(chǎn)應(yīng)用監(jiān)督措施和有關(guān)暫停金融資產(chǎn)按市值計(jì)價(jià)會(huì)計(jì)準(zhǔn)則的規(guī)定等。然后,是對(duì)《2008年緊急經(jīng)濟(jì)穩(wěn)定法》的主要特點(diǎn)的總結(jié)和對(duì)該法的評(píng)價(jià),評(píng)價(jià)從兩個(gè)方面進(jìn)行,包括積極方面和消極方面。最后一部分,也是本文最重要的一部分,即該法給予我們的啟示,這一部分主要從對(duì)《2008年緊急經(jīng)濟(jì)穩(wěn)定法》的財(cái)稅相關(guān)政策的研究入手,闡述財(cái)政手段的完善,包括財(cái)政預(yù)算、財(cái)政收入、財(cái)政支出和財(cái)政責(zé)任四個(gè)方面,并以此探討中國(guó)現(xiàn)代財(cái)政體系的缺點(diǎn)和不足,作出有益的探究。
[Abstract]:The subprime mortgage crisis, which began in 2007, turned into a financial crisis in a century and brought the world economy into a full-scale recession. The impact of the crisis has gone far beyond Wall Street and has had a profound impact on every corner of human society, leaving almost everyone feeling the challenge of global trade and finance. Based on the United States Emergency Economic Stability Act of 2008, this paper discusses the measures to deal with the financial crisis, and analyzes the future system construction and perfection of China from the perspective of fiscal law. First of all, it discusses the background of the Emergency Economic Stability Act of 2008, that is, the subprime mortgage crisis in 2007, and the further deterioration of the financial market turmoil. The US government made a decision to urgently rescue the financial market and increase market liquidity, that is, the TARP(troubled asset relief Program, on October 3. After a series of twists and turns, President Bush Jr. signed the 2008 Emergency Economic Stability Act (Emergency Economic stabilization Act of 2008), which was passed by both houses of Congress. Secondly, it describes the main contents of the law, including the Emergency Asset Relief Program, the protection of the interests of taxpayers, the application of assets supervision measures and the provisions on suspending the valuation of financial assets according to market value accounting standards, etc. Then, the main features of the Emergency Economic Stability Act of 2008 and the evaluation of the Law are summarized. The evaluation is carried out from two aspects, including positive and negative aspects. The last part, which is also the most important part of this paper, is the enlightenment given by this law. This part mainly starts with the research on the fiscal and tax-related policies of the Emergency Economic Stability Law of 2008, and expounds the perfection of fiscal means, including the budget. This paper discusses the shortcomings and shortcomings of China's modern financial system and makes a useful probe into the four aspects of fiscal revenue, fiscal expenditure and fiscal responsibility.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D971.2;DD912.29

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