【摘要】：我國財政分權(quán)改革顯著改變了政府的治理結(jié)構(gòu),使得中央越來越依賴地方政府在提供公共服務和發(fā)展經(jīng)濟中的作用。盡管《中華人民共和國預算法》規(guī)定地方不得舉債,地方經(jīng)濟發(fā)展的需求和地方財力的不足實際上鼓勵了地方政府的舉債行為。 特別是2008年金融危機以來,中國政府為“保增長、保穩(wěn)定”,推出了4萬億的兩年項目投資計劃,地方財政支出增長率遠超收入增長率,經(jīng)濟運行缺乏資金支持。而現(xiàn)行的轉(zhuǎn)移支付制度,地方財政轉(zhuǎn)移支付財力不能夠滿足地方資金需要,導致地方政府只能靠舉債緩解資金壓力,政府債務增加。地方政府缺乏法定的直接融資渠道,只得通過各種非規(guī)范渠道直接或間接地借入內(nèi)外債務,違規(guī)融資。從而使得地方債務風險難以控制和防范。 筆者作為沿海發(fā)達城市H市財政系統(tǒng)的一員,在探討了我國地方債務成因、風險等基礎上,深入分析了H市地方政府性債務的現(xiàn)狀,結(jié)合國內(nèi)外的成功實踐,采用理論分析和經(jīng)驗分析相結(jié)合、實證分析和規(guī)范分析相結(jié)合的研究方法,對建立發(fā)展我國地方公債制度,發(fā)行地方債券進行融資的相關問題進行研究。在借鑒國際上先進國家的財政實際經(jīng)驗和我國地方債務發(fā)展情況的基礎上,探討我國發(fā)行地方公債的必要性和可行性、地方公債制度設計的初步設想以及發(fā)行地方公債要處理好的相關配套措施等問題。
[Abstract]:The reform of fiscal decentralization has significantly changed the governance structure of the government and made the central government rely more and more on the role of local governments in providing public services and developing the economy. Although the Budget Law of the people's Republic of China stipulates that local governments must not borrow money, the demand for local economic development and the insufficiency of local financial resources actually encourage the local governments to borrow money. In particular, since the 2008 financial crisis, the Chinese government has launched a $4 trillion two-year project investment plan to "maintain growth and stability." the growth rate of local fiscal expenditure far exceeds the growth rate of income, and the economic operation lacks financial support. But the current transfer payment system, the local financial transfer payment can not meet the needs of local funds, resulting in local governments can only rely on debt to ease the pressure of funds, government debt increase. The local government lacks the legal direct financing channel and has to borrow domestic and foreign debt directly or indirectly through various non-standard channels. As a result, local debt risk is difficult to control and prevent. As a member of the financial system of developed coastal city H city, the author, on the basis of discussing the causes and risks of local debt in China, deeply analyzes the present situation of local government debt in H city, and combines the successful practice at home and abroad. With the combination of theoretical analysis and empirical analysis, empirical analysis and normative analysis, this paper studies the related problems of establishing and developing the system of local public debt and issuing local bonds for financing. On the basis of drawing lessons from the actual financial experience of advanced countries and the development of local debt in China, this paper discusses the necessity and feasibility of issuing local public debt in China. The preliminary idea of the design of the local public debt system and the related supporting measures to be dealt with in issuing the local public debt.
【學位授予單位】：復旦大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.5

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本文編號：2343430