天堂国产午夜亚洲专区-少妇人妻综合久久蜜臀-国产成人户外露出视频在线-国产91传媒一区二区三区

當(dāng)前位置:主頁 > 社科論文 > 法治論文 >

規(guī)范地方政府融資平臺的法治化路徑

發(fā)布時間:2018-09-11 08:29
【摘要】:自1988年起,為了規(guī)避《預(yù)算法》等相關(guān)法律法規(guī)禁止地方政府舉債的規(guī)定,解決城市建設(shè)所需的資金問題,地方政府相繼成立了融資平臺公司(以下簡稱平臺公司)。所謂地方政府融資平臺,實際上廣泛包括地方政府組建的不同類型的城市建設(shè)投資公司、城建開發(fā)公司、城建資產(chǎn)經(jīng)營公司等不同類型的公司,這些公司通過劃撥土地等資產(chǎn)組建一個資產(chǎn)和現(xiàn)金流大致可以達到融資標(biāo)準(zhǔn)的公司,必要時再輔之以財政補貼等作為還款承諾,重點將融入的資金投入市政建設(shè)、公用事業(yè)等項目之中。 本文在查閱相關(guān)文獻資料和實地調(diào)研基礎(chǔ)上,全面分析了地方政府投融資平臺的萌芽與起步及后續(xù)的發(fā)展歷程,展望了地方投融資平臺的發(fā)展前景和路徑。作為企業(yè)法人而言,平臺公司自組建起即存在法律瑕疵,爭議較大。另外,還存在注冊資本中貨幣出資偏少、出資不實不規(guī)范、大量非經(jīng)營性資產(chǎn)充做注冊資本,部分平臺公司從不從事營利性生產(chǎn)經(jīng)營活動,難以獨立承擔(dān)民事責(zé)任等問題。平臺公司在運營中也存在著不少問題,從擔(dān)保來看,存在地方政府提供信用擔(dān)保、部分權(quán)利抵押擔(dān)保未獲法律認(rèn)可等問題。從公司治理來看,存在法人治理結(jié)構(gòu)不健全等問題。為了解決上述問題,避免因平臺公司不規(guī)范運作可能導(dǎo)致的金融風(fēng)險和財政風(fēng)險,加強平臺公司的研究刻不容緩。筆者從工作實際,提出規(guī)范平臺公司的法治化路徑,從長遠(yuǎn)來看,只有從體制機制上入手,進行財稅體制改革,使國家和地方財稅制度與地方政府投融資平臺的發(fā)展相互協(xié)調(diào)發(fā)展,從而財稅法律和政策能為平臺公司的規(guī)范化發(fā)展提供制度支持。同時國家應(yīng)允許省級地方政府適度負(fù)債,地方政府的負(fù)債可以將社會中的閑散資金重新聚集起來,為國家和社會的公共基礎(chǔ)建設(shè)提供資金來源,而平臺公司則可以成為地方債券用于基礎(chǔ)建設(shè)的中轉(zhuǎn)器,不過地方政府發(fā)行債券應(yīng)該是有計劃的,數(shù)量和規(guī)模不能太大,否則會給經(jīng)濟發(fā)展帶來風(fēng)險和引起金融動蕩。就目前而言,則應(yīng)根據(jù)相關(guān)的法律法規(guī)從分類管理、規(guī)范與充實注冊資本、規(guī)范擔(dān)保行為、完善法人治理結(jié)構(gòu)入手,對平臺公司進行規(guī)范化和法治化管理。
[Abstract]:Since 1988, in order to avoid the provisions of laws and regulations, such as the Budget Law, which prohibit local governments from borrowing money, and to solve the problem of capital needed for urban construction, local governments have successively set up financing platform companies (hereinafter referred to as platform companies). The so-called local government financing platform, in fact, widely includes different types of urban construction investment companies, urban construction and development companies, urban construction assets management companies, and other different types of companies established by local governments. These companies set up a company with assets and cash flows that can roughly meet the financing criteria by allocating land and other assets, and when necessary supplemented with financial subsidies and other commitments as repayment commitments, focusing on the investment of the funds involved in municipal construction. Among the public utilities, etc. On the basis of consulting relevant literature and field investigation, this paper comprehensively analyzes the budding and starting of local government investment and financing platform and its subsequent development process, and looks forward to the development prospect and path of local investment and financing platform. As an enterprise legal person, the platform company has the legal flaw since its establishment, the dispute is great. In addition, there are still some problems, such as the small amount of the registered capital, the irregular contribution of the registered capital, the large amount of non-operating assets as the registered capital, whether some platform companies are engaged in the for-profit production and operation activities, and so on, and it is difficult to bear the civil liability independently. The platform company also has many problems in the operation, from the guarantee point of view, the local government provides the credit guarantee, some rights mortgage guarantee has not obtained the legal approval and so on. From the point of view of corporate governance, the existence of corporate governance structure is not perfect and so on. In order to solve the above problems and avoid the financial risk and financial risk caused by the non-standard operation of platform company, it is urgent to strengthen the research of platform company. In the long run, the author puts forward the way to standardize the legal system of platform companies. In the long run, only from the perspective of the system and mechanism, the reform of the fiscal and taxation system should be carried out. The national and local fiscal and taxation systems and the development of local government investment and financing platforms can develop harmoniously, so that the fiscal and taxation laws and policies can provide institutional support for the standardized development of platform companies. At the same time, the state should allow provincial local governments to be moderately indebted, and the liabilities of local governments can reaggregate idle funds in society and provide a source of funding for the public infrastructure of the country and society. Platform companies could be a conduit for local bonds for infrastructure, but local governments should issue bonds in a planned way, not on a large scale or at risk to economic growth and financial turmoil. At present, according to the relevant laws and regulations, we should standardize and enrich the registered capital, standardize the guarantee behavior, perfect the corporate governance structure, and carry on the standardization and the rule of law management to the platform company.
【學(xué)位授予單位】:西南財經(jīng)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2010
【分類號】:D922.2;F812.5

【參考文獻】

相關(guān)期刊論文 前10條

1 賈銀萍;;關(guān)注地方政府融資平臺貸款風(fēng)險[J];銀行家;2009年07期

2 甘文成;;我國城建投融資體系發(fā)展趨勢探討[J];城市;2007年03期

3 鄒宇;;加快政府投融資平臺轉(zhuǎn)型是實現(xiàn)可持續(xù)發(fā)展的必然選擇——由政府主導(dǎo)向市場驅(qū)動轉(zhuǎn)變[J];城市;2008年11期

4 賀忠厚;武永義;張召娣;;地方政府債務(wù)風(fēng)險的防化與預(yù)警[J];財政研究;2006年01期

5 林勝;;防范和化解地方政府債務(wù)風(fēng)險[J];發(fā)展研究;2005年12期

6 楊召舉;;地方政府投融資平臺貸款風(fēng)險需要引起關(guān)注[J];甘肅金融;2009年09期

7 楊利華;朱鍵;;地方政府融資平臺權(quán)利質(zhì)押的法律風(fēng)險防范[J];甘肅金融;2010年01期

8 ;國務(wù)院關(guān)于加強地方政府融資平臺公司管理有關(guān)問題的通知[J];海南省人民政府公報;2010年12期

9 李英偉;;我國政策性投融資體制改革分析[J];河北企業(yè);2007年11期

10 潘英麗;論我國政府債券市場的功能及其發(fā)展[J];華東師范大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2000年05期

相關(guān)重要報紙文章 前1條

1 吳大慶;[N];金融時報;2010年

相關(guān)碩士學(xué)位論文 前5條

1 劉茹吟;新疆公路建設(shè)的投融資問題研究[D];長安大學(xué);2001年

2 周敏;大連市城市基礎(chǔ)設(shè)施建設(shè)投融資平臺搭建與運作模式研究[D];大連海事大學(xué);2004年

3 康曉林;我國城市經(jīng)營中基礎(chǔ)設(shè)施建設(shè)研究[D];電子科技大學(xué);2006年

4 孟慶旺;天津城投集團發(fā)展戰(zhàn)略研究[D];天津大學(xué);2006年

5 王敏;產(chǎn)業(yè)承接過程中的政府融資平臺建設(shè)[D];安徽大學(xué);2010年



本文編號:2236158

資料下載
論文發(fā)表

本文鏈接:http://www.sikaile.net/shekelunwen/minzhuminquanlunwen/2236158.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權(quán)申明:資料由用戶48a40***提供,本站僅收錄摘要或目錄,作者需要刪除請E-mail郵箱bigeng88@qq.com