本文選題：地方政府債務(wù)風(fēng)險(xiǎn) + 財(cái)政風(fēng)險(xiǎn)　； 參考：《河南大學(xué)》2014年碩士論文

【摘要】：自2007年開(kāi)始的經(jīng)濟(jì)危機(jī)逐步席卷全球并最終演化為歐美主權(quán)債務(wù)危機(jī)，債務(wù)危機(jī)又一次躍上舞臺(tái)，引起世界各國(guó)的關(guān)注。正在處于轉(zhuǎn)型關(guān)鍵時(shí)期的中國(guó)在這場(chǎng)危機(jī)中沒(méi)有幸免于難，內(nèi)外交困的局面下我國(guó)政府果斷的推出擴(kuò)大內(nèi)需、穩(wěn)定經(jīng)濟(jì)增長(zhǎng)的“四萬(wàn)億”投資計(jì)劃。該計(jì)劃確實(shí)為我國(guó)經(jīng)濟(jì)的平穩(wěn)增長(zhǎng)做出貢獻(xiàn)，但是，隨之而來(lái)的是高額的財(cái)政赤字和規(guī)模龐大的地方政府債務(wù)負(fù)擔(dān)。在外部歐美主權(quán)債務(wù)危機(jī)的影響下，我們不得不站在經(jīng)濟(jì)全球化的大背景下重新審視存在我國(guó)內(nèi)部的債務(wù)問(wèn)題，重新審視市場(chǎng)經(jīng)濟(jì)下政府與市場(chǎng)的沖突。 我國(guó)目前的地方政府債務(wù)風(fēng)險(xiǎn)已然形成。地方政府在舉債過(guò)程中的隨意性、不規(guī)范性、無(wú)制度約束、少監(jiān)管導(dǎo)致目前存在的債務(wù)從收入到支出的不規(guī)范，偏離公共財(cái)政建設(shè)目標(biāo)。政府債務(wù)的產(chǎn)生是源于對(duì)財(cái)政赤字的彌補(bǔ)，債務(wù)的收入和支出同樣與地方財(cái)政收入與支出息息相關(guān)，因此說(shuō)地方債務(wù)問(wèn)題是一個(gè)財(cái)政問(wèn)題并不過(guò)分。在沒(méi)有相關(guān)法律法規(guī)的規(guī)定、沒(méi)有破產(chǎn)機(jī)制、沒(méi)有專(zhuān)門(mén)的監(jiān)督機(jī)關(guān)、政府信息不夠公開(kāi)透明、各級(jí)政府間責(zé)任劃分不明確的國(guó)情下，地方政府一旦無(wú)法償付高額債務(wù)，必然由更高一級(jí)甚至中央財(cái)政來(lái)兜底，債務(wù)風(fēng)險(xiǎn)逐步向財(cái)政風(fēng)險(xiǎn)傳導(dǎo)，并由下級(jí)政府一步步向上級(jí)傳導(dǎo)，地方政府的債務(wù)負(fù)擔(dān)變成了中央財(cái)政壓力，威脅社會(huì)經(jīng)濟(jì)的平穩(wěn)健康運(yùn)行。 因此，從公共財(cái)政的角度來(lái)研究我國(guó)地方政府債務(wù)問(wèn)題具有極大的意義。不僅可以為我國(guó)公共財(cái)政體制的完善提供必要的理論依據(jù),還可以控制和防范地方政府債務(wù)風(fēng)險(xiǎn)，將風(fēng)險(xiǎn)化解在基層政府，避免其傳導(dǎo)成為中央政府的負(fù)擔(dān)。通過(guò)重新界定政府與市場(chǎng)的關(guān)系和職能，充分發(fā)揮政府在公共建設(shè)領(lǐng)域的作用，擴(kuò)大市場(chǎng)自主性，完善我國(guó)的市場(chǎng)經(jīng)濟(jì)建設(shè)。 本文試圖從財(cái)政體制建設(shè)方面來(lái)研究化解地方政府債務(wù)風(fēng)險(xiǎn)的路徑。首先，分析了當(dāng)前已經(jīng)存在的債務(wù)風(fēng)險(xiǎn)具有規(guī)模大，償債壓力大、舉債主體和資金來(lái)源多樣化、債務(wù)風(fēng)險(xiǎn)結(jié)構(gòu)復(fù)雜、管理制度不完善、透明度差、債務(wù)增長(zhǎng)速度快和監(jiān)管難度越來(lái)越大的特點(diǎn)；債務(wù)風(fēng)險(xiǎn)形成的財(cái)政體制方面原因有政府與市場(chǎng)界限不清，政府存在錯(cuò)位、缺位越位現(xiàn)象、中央與地方財(cái)權(quán)事權(quán)不匹配地方政府財(cái)力不足、現(xiàn)行轉(zhuǎn)移支付制度不完善和財(cái)政的民主化法制化程度不高四個(gè)方面的原因，在這個(gè)分析過(guò)程中，重點(diǎn)闡述地方政府債務(wù)風(fēng)險(xiǎn)問(wèn)題與財(cái)政風(fēng)險(xiǎn)的關(guān)系即地方政府債務(wù)風(fēng)險(xiǎn)實(shí)際上是一個(gè)財(cái)政風(fēng)險(xiǎn)，，債務(wù)風(fēng)險(xiǎn)會(huì)向財(cái)政風(fēng)險(xiǎn)傳導(dǎo)，并沿著基層政府向上級(jí)政府最后到中央政府的路線(xiàn)傳導(dǎo)成為中央財(cái)政風(fēng)險(xiǎn)，地方政府債務(wù)風(fēng)險(xiǎn)導(dǎo)致地方財(cái)政的不可持續(xù)性，加大了地方政府財(cái)政運(yùn)行的不確定性。其次，探討我國(guó)通過(guò)財(cái)政改革化解地方政府債務(wù)風(fēng)險(xiǎn)的實(shí)踐，主要包括三方面的內(nèi)容，一方面介紹了國(guó)家為防范和化解債務(wù)風(fēng)險(xiǎn)頒布的各項(xiàng)條例和相關(guān)文件以及執(zhí)行情況：在相關(guān)條例和文件的指導(dǎo)下地方融資平臺(tái)存在的違規(guī)違法融資行為得到有效遏制，各地方政府也紛紛建立起風(fēng)險(xiǎn)預(yù)警機(jī)制和償債準(zhǔn)備金制度等來(lái)防范地方政府債務(wù)風(fēng)險(xiǎn)；第二方面則以廣東省為例分析當(dāng)前我國(guó)地方政府在防范債務(wù)風(fēng)險(xiǎn)方面所采取的措施，包括完善法律制度、改革地方財(cái)稅體系，加強(qiáng)省級(jí)財(cái)力、省級(jí)官員考核機(jī)制，顯績(jī)潛績(jī)并重、公開(kāi)財(cái)政賬本，預(yù)算全面化、減少財(cái)政層級(jí)，省直管與市直管并行、開(kāi)展績(jī)效評(píng)價(jià)試點(diǎn)改革、嚴(yán)控新增債務(wù)建立債務(wù)管理相關(guān)機(jī)制七個(gè)大方向的改革措施；第三方面分析了地方政府自行發(fā)債試點(diǎn)建設(shè)成果，并探討中國(guó)地方政府自行發(fā)債的意義，得到我國(guó)自行發(fā)債試點(diǎn)建設(shè)逐步擴(kuò)大，穩(wěn)步前進(jìn)，自行發(fā)債的意義在于緩解地方政府資金緊張局面，弱化地方政府財(cái)政風(fēng)險(xiǎn)發(fā)生的可能性，但是當(dāng)前自行發(fā)債試點(diǎn)建設(shè)仍然存在缺乏自主性，相關(guān)法律和管理機(jī)制不健全等缺陷，亟待解決的結(jié)論。然后，把我國(guó)的地方政府債券的發(fā)行和債務(wù)管理機(jī)制與美國(guó)和日本兩國(guó)進(jìn)行對(duì)比，通過(guò)對(duì)美日債務(wù)管理經(jīng)驗(yàn)的分析得到美日在債券發(fā)行方式、擔(dān)保方式和資金來(lái)源、管理機(jī)構(gòu)設(shè)置、法律體系和信息披露和評(píng)級(jí)制度六個(gè)方面的經(jīng)驗(yàn)值得我們借鑒。最后，提出從財(cái)政體制完善上來(lái)化解債務(wù)風(fēng)險(xiǎn)的建議，即明確政府與市場(chǎng)關(guān)系，轉(zhuǎn)變政府職能，深化財(cái)政體制改革，通過(guò)完善轉(zhuǎn)移支付制度和地方投融資體系和推進(jìn)稅制改革來(lái)擴(kuò)大地方政府財(cái)源，并完善相關(guān)法律制度建設(shè)和監(jiān)督機(jī)制，建立起我國(guó)自有的信用評(píng)級(jí)機(jī)構(gòu)為地方政府債務(wù)的化解和地方經(jīng)濟(jì)健康平穩(wěn)運(yùn)行保駕護(hù)航。
[Abstract]:The economic crisis started in 2007 gradually swept over the globe and eventually evolved into a sovereign debt crisis in Europe and America , and the debt crisis took the stage again , which caused the world ' s attention . Under the influence of the crisis of foreign and American sovereign debt , the government resolutely pushed out the " four trillion " investment plan to expand domestic demand and stabilize the economic growth . Under the influence of the external and American sovereign debt crisis , we had to reexamine the debt problem in our country under the background of economic globalization , and re - examine the conflict between the government and the market under the market economy .

At present , the local government debt risk has already been formed . The local government ' s discretionary , non - normative , system - free restriction in the debt - raising process , which leads to the current debt from income to expenditure and deviates from the goal of public finance construction .

Therefore , it is of great significance to study the debt problem of local government from the angle of public finance . It can not only provide the necessary theoretical basis for the improvement of the public finance system in our country , but also control and prevent the local government debt risk , resolve the risk to the grass - roots government and avoid it from being the burden of the central government . By redefining the relationship and function between the government and the market , we can give full play to the role of the government in the field of public construction , expand the market autonomy and perfect the market economy construction in our country .

This paper tries to study the way to resolve the risk of local government debt from the aspect of financial system construction . Firstly , it analyzes the characteristics of the existing debt risk , such as large scale , large debt service pressure , debt burden subject and fund source diversification , complicated debt risk structure , imperfect management system , poor transparency , rapid growth of debt and more difficult regulation .
This paper discusses the relationship between local government debt risk and fiscal risk .
The second part takes Guangdong province as an example to analyze the measures taken by local government in the aspect of preventing the debt risk , including perfecting the legal system , reforming the local finance tax system , strengthening the provincial financial resources , the provincial official examination mechanism , the performance improvement and the equal emphasis , disclosing the financial book , the budget comprehensive , reducing the financial level , saving the straight pipe and the city straight pipe in parallel , carrying out the pilot reform of the performance evaluation , and strictly controlling the new debt to establish seven major reform measures related to the debt management related mechanism ;
The third aspect analyzes the results of the pilot construction of local government bonds , and discusses the significance of the local government ' s self - issuance of debt . It is worth using for reference . Finally , the paper puts forward some suggestions on how to solve the debt risk by perfecting transfer payment system and local investment and financing system and pushing the reform of tax system to enlarge the local government financial resources , and to perfect the construction and supervision mechanism of the relevant legal system .

【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.5

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本文編號(hào)：1888510