本文選題：地方治理 + 債務(wù)��； 參考：《財(cái)政部財(cái)政科學(xué)研究所》2014年博士論文

【摘要】：流行的債務(wù)觀有兩個(gè)缺點(diǎn)：一是把地方債狹義地理解為政府的政策工具：二是地方債的風(fēng)險(xiǎn)對(duì)策局限在債務(wù)本身或者財(cái)稅的范圍內(nèi)。在國(guó)家治理現(xiàn)代化的背景下,筆者嘗試從地方治理的視角提煉出一個(gè)分析地方債風(fēng)險(xiǎn)的新思路,并嘗試提出防范化解我國(guó)地方債風(fēng)險(xiǎn)的新對(duì)策。 本文的主線如下：在介紹地方債、地方治理概念和理論的基礎(chǔ)上,筆者從地方治理的視角提出了一個(gè)新的債務(wù)觀、分析地方債風(fēng)險(xiǎn)的新思路。在這個(gè)思路下,本文比較分析了國(guó)外的地方債問(wèn)題,剖析了我國(guó)的地方債現(xiàn)狀,最后給出了控制我國(guó)地方債風(fēng)險(xiǎn)的對(duì)策。在思考研究這些問(wèn)題的過(guò)程中,筆者闡述了以下基本觀點(diǎn)： 1.在市政融資的理論基礎(chǔ)方面,代際公平理論分為經(jīng)濟(jì)學(xué)的視角和社會(huì)學(xué)的視角。分期付款理論是經(jīng)濟(jì)學(xué)家從成本收益對(duì)等的原則提出的,是一個(gè)經(jīng)濟(jì)學(xué)概念；而正義儲(chǔ)存原則是社會(huì)學(xué)家從人類文明的角度提出的,是一個(gè)社會(huì)學(xué)的概念。主流文獻(xiàn)在研究地方融資問(wèn)題時(shí),都是片面的強(qiáng)調(diào)代際經(jīng)濟(jì)效率,而忽略了社會(huì)文明。 2.地方治理的視角就是從地方政府與社會(huì)、公民關(guān)系的框架下考察地方政府的債務(wù)問(wèn)題。地方債的產(chǎn)生、地方債的風(fēng)險(xiǎn)、地方債風(fēng)險(xiǎn)的化解等問(wèn)題都要從政府、市場(chǎng)、社會(huì)等主體間關(guān)系的角度去思考。在這個(gè)視角下,經(jīng)濟(jì)政策和常規(guī)化的赤字政策只是地方政府債務(wù)產(chǎn)生的直接原因,真正的根源是地方政府和其它主體之間的關(guān)系,地方債是中央政府、地方政府、居民、市場(chǎng)博弈的結(jié)果,后者解釋了各個(gè)主體為什么選擇了地方赤字。通過(guò)分析國(guó)情,筆者認(rèn)為,我國(guó)地方債的本質(zhì)是地方政府的角色沖突。 3.地方債是風(fēng)險(xiǎn)權(quán)衡的結(jié)果,地方債的產(chǎn)生意味著整體風(fēng)險(xiǎn)的改進(jìn),即公共風(fēng)險(xiǎn)得到抑制。地方債不僅具有功能屬性,還具有價(jià)值屬性,是利益分配的載體。地方債務(wù)觀是社會(huì)價(jià)值觀的一個(gè)部分。 4.在地方債和地方治理的關(guān)系方面,地方債不僅僅是地方治理的工具,還是地方治理的對(duì)象、結(jié)果、延伸。地方債既可以替代改革,阻礙改革,也可以成為改革的工具。從單向的關(guān)系到系統(tǒng)的思維有助于我們分析地方債風(fēng)險(xiǎn)產(chǎn)生的真實(shí)原因。地方債的風(fēng)險(xiǎn)取決于地方債在地方治理中的功能。 5.地方治理規(guī)則的變化和地方債務(wù)規(guī)則的變化應(yīng)當(dāng)是同步的,沒(méi)有地方公共管理的全面改革,地方債務(wù)規(guī)則肯定會(huì)失效；沒(méi)有債務(wù)規(guī)則的約束,地方治理也會(huì)失靈。進(jìn)一步分析,每一種地方治理模式都會(huì)產(chǎn)生地方債的風(fēng)險(xiǎn),在不同的模式下面,地方政府的負(fù)債方式是不一樣的,也因此需要不同的債務(wù)規(guī)則。 為此,筆者的建議,首先,需要完善地方治理規(guī)則。包括以公共風(fēng)險(xiǎn)為導(dǎo)向建立地方治理規(guī)則、理順政府間關(guān)系、推進(jìn)社群自治自管、推進(jìn)多中心合作治理。其次,需要建立契合于地方治理規(guī)則的債務(wù)規(guī)則。包括漸進(jìn)性的債務(wù)縮減計(jì)劃和地方治理改革相結(jié)合,建立適應(yīng)新治理模式的債務(wù)會(huì)計(jì)和債務(wù)預(yù)算、地方舉債模式,在地方政府和居民間關(guān)系的維度下推進(jìn)債務(wù)治理。
[Abstract]:There are two shortcomings in the popular debt view: one is the narrow sense of local debt as a government policy tool: the two is that the risk countermeasures of local debt are limited to the debt itself or the scope of financial and tax. Try to put forward a new strategy to prevent and solve the risk of local debt in China.
The main line of this paper is as follows: on the basis of the introduction of local debt and the concept and theory of local governance, the author puts forward a new concept of debt and an analysis of the new ideas of local debt risk from the perspective of local governance. Under this idea, this paper compares and analyzes the problem of local debt abroad, analyzes the status of local debt in our country, and finally gives the control of the local debt. In the process of thinking about these problems, the author expounds the following basic points:
1. on the basis of the theoretical basis of municipal financing, the theory of intergenerational equity is divided into an economic perspective and a sociological perspective. The theory of installment is an economist from the principle of reciprocity of cost and income, and a concept of economics. The principle of just storage is a sociologist from the perspective of human literature and a sociological generalship. The mainstream literature in the study of local financing problems is one-sided emphasis on intergenerational economic efficiency, while ignoring social civilization.
2. the perspective of local governance is to examine the debt problems of local governments from the framework of local government, society and civil relations. The emergence of local debt, the risk of local debt, and the resolution of local debt risks should be considered from the perspective of the relationship between the government, the market and the society. The word policy is the direct cause of the local government debt. The real root is the relationship between the local government and other subjects. The local debt is the result of the game between the central government, the local government, the residents and the market. The latter explains why the various subjects choose the local deficit. Through the analysis of the national conditions, the author thinks that the nature of local debt in China is the essence. It is the role conflict of the local government.
3. local debt is the result of risk balance, the emergence of local debt means the improvement of the overall risk, that is, the public risk is suppressed. Local debt not only has functional properties, but also has the value attribute, is the carrier of the benefit distribution. The local debt view is a part of the social values.
4. in the relationship between local debt and local governance, local debt is not only a tool for local governance, but also the object of local governance, the result, and extension. The local debt can not only replace the reform, impede the reform, but also become a tool for reform. From the one-way relationship to the system thought, we can help us to analyze the real reasons for the risk of local debt. The risk of local debt depends on the function of local debt in local governance.
5. the change of local governance rules and the change of local debt rules should be synchronized. Without the comprehensive reform of local public management, local debt rules will certainly fail, and local governance will fail without the constraint of debt rules. Further analysis, each local governance model will produce local debt risks, in different modes. Below, local governments have different liabilities, and therefore require different debt rules.
To this end, the author's suggestion, first of all, needs to improve local governance rules, including establishing local governance rules based on public risk, rationalizing intergovernmental relations, promoting self-management of community autonomy and promoting multi center cooperative governance. Secondly, it needs to establish debt rules that fit the rules of local governance, including gradual debt reduction plans and local areas. The combination of governance and reform, the establishment of debt accounting and debt budget adapted to the new governance model, local debt model, and the promotion of debt governance under the relationship between local governments and residents.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.5;D630

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 謝慶奎;中國(guó)政府的府際關(guān)系研究[J];北京大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2000年01期

2 胡鋒;賀晉兵;;我國(guó)財(cái)政風(fēng)險(xiǎn)形成原因的實(shí)證研究[J];保險(xiǎn)研究;2010年05期

3 時(shí)紅秀;;地方政府債務(wù)出路問(wèn)題再討論[J];銀行家;2010年03期

4 閻坤;轉(zhuǎn)移支付制度與縣鄉(xiāng)財(cái)政體制構(gòu)建[J];財(cái)貿(mào)經(jīng)濟(jì);2004年08期

5 王瑋;;地方政府公債監(jiān)管及方式的選擇[J];財(cái)貿(mào)經(jīng)濟(jì);2006年02期

6 杜雪君;黃忠華;吳次芳;;中國(guó)土地財(cái)政與經(jīng)濟(jì)增長(zhǎng)——基于省際面板數(shù)據(jù)的分析[J];財(cái)貿(mào)經(jīng)濟(jì);2009年01期

7 張海星;;地方債放行:制度配套與有效監(jiān)管[J];財(cái)貿(mào)經(jīng)濟(jì);2009年10期

8 吳群;李永樂(lè);;財(cái)政分權(quán)、地方政府競(jìng)爭(zhēng)與土地財(cái)政[J];財(cái)貿(mào)經(jīng)濟(jì);2010年07期

9 張琳,陳本燕,鄒敏;關(guān)于西部大開發(fā)中發(fā)行地方政府債券的思考[J];財(cái)政研究;2001年01期

10 王朝才;鄒治平;;關(guān)于我國(guó)地方政府發(fā)行公債問(wèn)題的幾點(diǎn)思考[J];財(cái)政研究;2005年07期

相關(guān)博士學(xué)位論文 前1條

1 付傳明;中國(guó)地方公債發(fā)展研究[D];華中科技大學(xué);2011年

，

本文編號(hào)：1939777