我國地方政府債務(wù)法律規(guī)制實(shí)證研究
發(fā)布時間：2018-11-25 08:59
【摘要】：地方政府憑借其信用,作為債務(wù)人并承擔(dān)還本付息的責(zé)任的方式籌集資金,于是便形成了地方政府債務(wù)。地方政府舉債是在特殊的財(cái)政體制下的特殊融資行為,從舉債目的和方式上來講,其存在具有一定的合理性。隨著美國底特律的破產(chǎn),作為我國經(jīng)濟(jì)風(fēng)險(xiǎn)點(diǎn)的地方政府債務(wù),也受到國內(nèi)外的日益廣泛的關(guān)注。對于地方政府債務(wù)的利弊,要從理論與實(shí)際分析,不能一概而論,探討這個問題時應(yīng)因地制宜和因時制宜。首先,地方政府舉債會直接或間接的增加未來的財(cái)政收入,但終究其還要在期限到來時償還債務(wù),也是間接增加了未來的財(cái)政支出。其次,政府通過發(fā)行債券的方式籌集資金,一方面可以提高民間資本的參與度,另一方面也加劇了我國房地產(chǎn)行業(yè)的泡沫化。第三,地方政府在提供公共物品履行政府職責(zé)的同時,過度舉債也使得地方政府公信力下降,延期償還、拖欠債務(wù)更是嚴(yán)重降低了政府的權(quán)威和形象。實(shí)際中,普遍存在著地方政府的舉債行為,甚至是違規(guī)舉債行為,經(jīng)過長期累積,債務(wù)規(guī)模龐大且迅速膨脹,部分地區(qū)已超出地方政府的實(shí)際負(fù)荷能力,從而導(dǎo)致其背負(fù)過重負(fù)擔(dān)。地方政府投入大量資金建設(shè)基礎(chǔ)設(shè)施項(xiàng)目,除了周期長,其收益與成本也存在時空上的不對稱,即成本發(fā)生在當(dāng)期,而收益則由各代人之間公平、合理分擔(dān),若完全由建設(shè)時期的納稅人支付其所有成本,不符合受益原則。因此,在有效控制風(fēng)險(xiǎn)的同時,確保為政府的正常融資提供合理通道,構(gòu)建符合我國實(shí)際的地方政府債務(wù)治理的法律框架體系,為實(shí)現(xiàn)規(guī)范和依法治理地方政府債務(wù)奠定基礎(chǔ)。為了對地方政府債務(wù)有一個初步認(rèn)識,本文首先界定了地方政府債務(wù)相關(guān)的概念,并闡釋了規(guī)制地方政府債務(wù)的理論基礎(chǔ);通過對選取的兩個經(jīng)典模式——重慶模式和上海模式進(jìn)行考察分析,進(jìn)一步剖析其地方政府債務(wù)發(fā)展存在的問題,進(jìn)一步總結(jié)出地方政府債務(wù)的普遍特征;緊接著梳理我國現(xiàn)行的規(guī)制地方政府債務(wù)的相關(guān)法律法規(guī),從法律制度設(shè)計(jì)本身解析存在的不足之處;再次,美國和日本關(guān)于地方政府債務(wù)管控機(jī)制效果良好,且對治理地方政府債務(wù)已有成熟經(jīng)驗(yàn),借鑒其經(jīng)驗(yàn),并從我國實(shí)際情況出發(fā),從完善政府發(fā)債法律機(jī)制、深化財(cái)稅法體制改革、治理政府融資平臺、建立償債保障法律制度等方面探討適宜于我國實(shí)際國情的治理措施。
[Abstract]:By virtue of its credit, the local government raised funds as a debtor and assumed the responsibility of paying principal and interest, thus forming the local government debt. Borrowing by local governments is a special financing behavior under a special financial system, and its existence is reasonable in terms of the purpose and method of borrowing. With the bankruptcy of Detroit, the local government debt, which is the risk point of our country's economy, has been paid more and more attention at home and abroad. The advantages and disadvantages of local government debt should be analyzed theoretically and practically. First, the local government borrowing will directly or indirectly increase future revenue, but ultimately it will have to meet the deadline to repay the debt, also indirectly increased future fiscal spending. Secondly, the government can raise funds by issuing bonds, on the one hand, it can increase the participation of private capital, on the other hand, it also intensifies the bubble of China's real estate industry. Third, local governments provide public goods to perform government duties, excessive borrowing also makes the credibility of local governments decline, delay repayment, debt delinquency is a serious reduction of the authority and image of the government. In fact, there is a widespread borrowing behavior of local governments, even illegal borrowing. After a long period of accumulation, the debt is huge and expanding rapidly, and some areas have exceeded the actual capacity of the local government. As a result, they bear an excessive burden. In addition to the long period, the local government invests a large amount of funds to build infrastructure projects, and the benefits and costs are also asymmetric in time and space, that is, the costs occur in the current period, and the benefits are fairly and reasonably shared among the generations. It is not in line with the benefit principle if all costs are paid by the taxpayers during the construction period. Therefore, while effectively controlling the risk, we should provide a reasonable channel for the normal financing of the government, construct the legal framework system of local government debt governance in accordance with the actual situation of our country, and lay the foundation for the realization of the standardization and the management of the local government debt according to the law. In order to have a preliminary understanding of local government debt, this paper first defines the concept of local government debt, and explains the theoretical basis of regulating local government debt; Based on the investigation and analysis of the two classical models, Chongqing model and Shanghai model, the problems existing in the development of local government debt are further analyzed, and the general characteristics of local government debt are summarized. Then combing the current laws and regulations of local government debt, from the legal system design itself to analyze the shortcomings; Third, the United States and Japan on the local government debt control mechanism has a good effect, and the governance of local government debt has a mature experience, learn from its experience, and from the actual situation of our country, to improve the legal mechanism of government debt issuance, To deepen the reform of fiscal and taxation law system, to manage government financing platform and to establish legal system of debt service guarantee, and so on, to explore the measures suitable for the actual situation of our country.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.2
本文編號：2355533
[Abstract]:By virtue of its credit, the local government raised funds as a debtor and assumed the responsibility of paying principal and interest, thus forming the local government debt. Borrowing by local governments is a special financing behavior under a special financial system, and its existence is reasonable in terms of the purpose and method of borrowing. With the bankruptcy of Detroit, the local government debt, which is the risk point of our country's economy, has been paid more and more attention at home and abroad. The advantages and disadvantages of local government debt should be analyzed theoretically and practically. First, the local government borrowing will directly or indirectly increase future revenue, but ultimately it will have to meet the deadline to repay the debt, also indirectly increased future fiscal spending. Secondly, the government can raise funds by issuing bonds, on the one hand, it can increase the participation of private capital, on the other hand, it also intensifies the bubble of China's real estate industry. Third, local governments provide public goods to perform government duties, excessive borrowing also makes the credibility of local governments decline, delay repayment, debt delinquency is a serious reduction of the authority and image of the government. In fact, there is a widespread borrowing behavior of local governments, even illegal borrowing. After a long period of accumulation, the debt is huge and expanding rapidly, and some areas have exceeded the actual capacity of the local government. As a result, they bear an excessive burden. In addition to the long period, the local government invests a large amount of funds to build infrastructure projects, and the benefits and costs are also asymmetric in time and space, that is, the costs occur in the current period, and the benefits are fairly and reasonably shared among the generations. It is not in line with the benefit principle if all costs are paid by the taxpayers during the construction period. Therefore, while effectively controlling the risk, we should provide a reasonable channel for the normal financing of the government, construct the legal framework system of local government debt governance in accordance with the actual situation of our country, and lay the foundation for the realization of the standardization and the management of the local government debt according to the law. In order to have a preliminary understanding of local government debt, this paper first defines the concept of local government debt, and explains the theoretical basis of regulating local government debt; Based on the investigation and analysis of the two classical models, Chongqing model and Shanghai model, the problems existing in the development of local government debt are further analyzed, and the general characteristics of local government debt are summarized. Then combing the current laws and regulations of local government debt, from the legal system design itself to analyze the shortcomings; Third, the United States and Japan on the local government debt control mechanism has a good effect, and the governance of local government debt has a mature experience, learn from its experience, and from the actual situation of our country, to improve the legal mechanism of government debt issuance, To deepen the reform of fiscal and taxation law system, to manage government financing platform and to establish legal system of debt service guarantee, and so on, to explore the measures suitable for the actual situation of our country.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.2
【引證文獻(xiàn)】
相關(guān)會議論文 前1條
1 杜坤;;地方政府融資平臺風(fēng)險(xiǎn)困境與制度反思[A];金融法學(xué)家（第五輯）[C];2013年
，本文編號：2355533
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