發(fā)布時間：2018-05-18 19:19

  本文選題：地方政府 + 地方政府債務　； 參考：《大連海事大學》2012年碩士論文

【摘要】：隨著我國社會主義市場經(jīng)濟體制的建立,各項相應的制度作出了相應的改革。1994年分稅制的實施標志著我國政府財政管理體制的根本轉(zhuǎn)變,在這一轉(zhuǎn)變中,地方政府與中央政府之間的職責也進行了劃分。這種劃分對中央和地方政府財政造成了巨大影響,地方政府在稅收上占的比重較小,并且增長較為緩慢,相關(guān)的政府職責卻逐漸向地方政府集中。財權(quán)和事權(quán)的不合理劃分造成了地方政府財政困難。近幾年,以經(jīng)濟建設為中心的政府使命逐漸強化,地方政府在這一激勵下集中精力發(fā)展經(jīng)濟。原有的財政困難加上發(fā)展經(jīng)濟的沖動對原有的地方政府財政體制產(chǎn)生了沖擊。雖然現(xiàn)行法律明確禁止地方政府舉債,但在發(fā)展經(jīng)濟的沖動、財政貨幣政策寬松的背景下,地方政府通過變相舉債滿足自身需要的同時使債務大幅度增長。 關(guān)于地方政府債務的經(jīng)濟理論表明,地方政府合理借貸和資金運用能夠促進地方政府實現(xiàn)其公共管理職能。但這建立在對地方政府債務恰當管理的基礎之上,而我國在地方政府債務管理上仍存在很大欠缺,一系列管理制度并未建立起來。在這一主題和背景要求下,本文對我國的地方政府債務存在的問題與相應對策做了深入的研究。 本文首先對我國地方政府債務的基本情況做了描述,簡要陳述了我國地方政府債務的演進、淺層原因以及可能的影響,這作為本文問題提出的相關(guān)背景。在此基礎上對本研究可能具有的理論和現(xiàn)實意義進行了陳述。 為了進行相關(guān)研究,本文對相關(guān)文獻進行了搜集和整理,從多個角度對相關(guān)文獻進行了分類和總結(jié),提出了“地方政府債務不僅是一個經(jīng)濟問題,也是管理問題”,并最終確定了本文研究的中心問題——政府內(nèi)部治理視角下的地方政府債務管理。這一指導思想的確立為本文研究提供了基本思路。 概念和相關(guān)理論是研究的另一起點。本文對于本研究密切相關(guān)的幾個概念,包括債務、地方政府、地方政府債務、地方政府債務管理進行了界定�；仡櫫苏畟鶆招臓幷摗⑹袌鍪ъ`與公共物品理論、道德風險與委托代理理論、政府失靈與公權(quán)力制約理論以及新公共管理理論。通過界定相關(guān)概念和進行權(quán)威理論闡述,以后的分析得以展開。 對我國地方政府債務的現(xiàn)狀和原因分析是本文的核心部分。在掌握大量材料的基礎上,通過法律、制度和管理機構(gòu)三個方面對我國地方政府債務管理取得的成就和存在的不足以及不足的原因進行了全面總結(jié)和深入分析。 國外的管理經(jīng)驗能夠為我國地方政府債務管理提供多樣的思路。本文在第四部分對國外的地方政府債務管理實踐進行了總結(jié)。為了與我國的現(xiàn)狀分析相對應,國外的經(jīng)驗總結(jié)和啟示分析也通過法律、制度和機構(gòu)建設三個方面來進行。 上述全面細致的分析最終是為了對我國地方政府債務管理提供指導。將理論基礎作為邏輯基石,將中國現(xiàn)實作為現(xiàn)實基礎,將國外經(jīng)驗作為參照,從政府公共治理角度提出了相關(guān)建議。建議從法律、制度和管理機構(gòu)三個層面進行相應改革,并輔之以其他配套改革建議。
[Abstract]:With the establishment of the socialist market economy system in China, the corresponding reform of the system has made the corresponding reform in.1994 years. The implementation of the tax system marked the fundamental change of the government's financial management system. In this change, the responsibilities between the local government and the central government have also been divided. This division of the central and local government wealth. The government has a great influence, the local government has a small proportion of tax, and the growth is slow. The relevant government duties are gradually concentrated to the local government. The unreasonable division of financial power and power has caused the financial difficulties of the local government. In recent years, the government mission centered on economic construction has been strengthened gradually, and the local government is in this shock. The existing financial difficulties and the impulse to develop the economy have had an impact on the existing local government financial system. Although the current laws explicitly prohibit local government from raising debts, the local government can meet their needs in the context of economic impulsivity and financial and monetary policy. The debt increased considerably.
The economic theory of local government debt shows that the local government's reasonable borrowing and capital use can promote the local government to realize its public management function. However, it is based on the proper management of local government debt, and there is still a lot of lack in the local government debt management, and a series of management systems have not been established. Under this theme and background requirements, this paper makes an in-depth study of the problems and corresponding countermeasures of local government debt in China.
This paper first describes the basic situation of local government debt in China, briefly states the evolution of local government debt, the shallow cause and the possible influence, which is the relevant background of this paper. On this basis, the possible theoretical and practical significance of this study are stated.
In order to carry on the related research, this paper collects and collects the relevant literature, classifies and summarizes the related literature from many angles, and puts forward that "local government debt is not only an economic problem, but also a management problem", and finally determines the central issue of this study, the local government under the perspective of government internal governance. Debt management. The establishment of this guiding ideology provides a basic train of thought for this study.
Concepts and related theories are another starting point of the study. This paper defines several closely related concepts in this study, including debt, local government, local government debt, and local government debt management. It reviews the debate on the effect of government debt, market failure and public goods theory, moral risk and principal-agent theory, government failure. With the theory of public power restriction and new public management theory, by defining relevant concepts and conducting authoritative theory, the following analysis can be carried out.
The analysis of the current situation and causes of local government debt in China is the core part of this article. On the basis of mastering a large number of materials, the achievements and shortcomings of local government debt management in China are summarized and analyzed thoroughly through the three aspects of law, system and management institutions.
Foreign management experience can provide a variety of ideas for local government debt management in China. In this paper, the fourth part of the local government debt management practice in foreign countries is summarized. In order to compare with the analysis of the current situation in China, foreign experience summary and inspiration analysis are also carried out through three aspects of law, system and institution construction.
The above comprehensive and meticulous analysis is to provide guidance for local government debt management in China. The theoretical basis is the cornerstone of logic, the reality of China is taken as the basis of reality, and foreign experience is taken as the reference, and the relevant suggestions are put forward from the perspective of government public governance. It is suggested that the corresponding reform should be made from three levels of law, system and management organization. Leather, supplemented by other supporting reform proposals.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F812.5

【參考文獻】

相關(guān)期刊論文 前10條

1 馬金華;楊娟;;加強我國地方政府債務管理的對策建議——基于中央政府、地方政府和金融機構(gòu)的三方博弈分析[J];創(chuàng)新;2011年04期

2 時紅秀;;地方政府債務出路問題再討論[J];銀行家;2010年03期

3 王朝才,傅志華;關(guān)于建立地方公債制度的探討[J];城市;2001年02期

4 劉尚希;論公共風險[J];財政研究;1999年09期

5 任太;澳大利亞對地方政府債務的管理及啟示[J];財政研究;2004年08期

6 馬樹來;地方政府債務管理現(xiàn)存問題及解決對策[J];地方財政研究;2005年05期

7 楊聰杰;;地方政府債務管理的國際比較與借鑒[J];地方財政研究;2006年05期

8 陳慶海;;論我國地方政府債務管理制度的構(gòu)建[J];當代經(jīng)濟管理;2010年09期

9 傅志華,陳少強;美國防治地方財政危機的實踐與啟示——以賓夕法尼亞州為例[J];國際經(jīng)濟評論;2004年04期

10 陳龍;付志宇;;貴州省地方政府債務情況實證分析[J];貴州財經(jīng)學院學報;2006年04期

相關(guān)博士學位論文 前1條

1 黃芳娜;中國地方政府債務管理研究[D];財政部財政科學研究所;2011年

相關(guān)碩士學位論文 前1條

1 劉化文;美國地方政府債務管理制度研究[D];吉林大學;2006年

，

本文編號：1906894