我国地方政府债务风险防范的法律措施研究

发布时间：2018-06-16 19:49

本文选题：地方政府债务 + 风险防范　；参考：《广西师范大学》2015年硕士论文

【摘要】：十八届三中全会后,我国深化改革的步伐在不断加快。在相当长的时间里,地方政府为了自身的发展,大量进行工程建设和固定资产投资,不断向各类银行进行贷款,产生了大量的地方政府债务。这些债务严重束缚了地方经济的发展。根据国家审计署的统计,我国2013年地方政府债务高达二十万亿元,地方政府债务的无限扩大将不可避免的阻碍地方经济社会的发展。21世纪以来,地方政府债务愈演愈烈。冰岛的政府债务难题不得不动用世界力量予以救援,世界经济的不稳定性更加加剧了政府债务危机的发展和蔓延。我国的政府债务危机既来源于我国长期经济加速发展所带来的负面影响,也来源于世界经济对我国的强烈冲击。同时,地方政府债务也是一个历史性的问题。从古至今,我国历代在地方政府债务问题上也采取了许多行之有效的措施。十八届三中全会以来,我国政府对地方政府债务风险问题极度关注。同时,我国在不断的修改预算法,以便进一步解决地方债务风险问题。本文从法律层面,从地方政府投融资平台的法律思考,地方政府投资的法律规制,地方政府违规担保的法律规制三方面着手,进行地方政府债务法律风险防范的措施研究。首先,本文从地方政府债务原理入手,分析我国地方政府债务的基本情况和主要特点,使之对我国地方政府债务有明确的认识。在原理介绍之后,主要分析了我国地方政府债务的相关的具体情况。从地方政府债务的结构分布和来源分布入手,对我国地方政府债务进行风险评估。其次,进一步的把握我国地方政府债务的特点。根据我国地方政府债务的现有形势,分析我国地方政府债务法律风险防范的必要性。一方面是控制地方政府债务,防止我国出现欧债危机的类似情形。另一方面,也是完善我国民商法体系的需要。再次,在分析完地方政府债务法律风险防范的必要性后,对我国的地方政府债务的原因进行了相应的分析。主要得出了地方政府投融资平台的法律规制不完善,地方政府投资不规范和地方政府违规担保三大原因。最后,在进行完原因分析后,结合我国地方政府债务的基本情况,针对地方政府投融资平台,地方政府投资以及地方政府违规担保三个方面提出法律的解决意见。本文的基本研究思路是从地方政府债务的原理入手,以我国地方政府债务的最新数据为切入点,提出我国地方政府债务问题的法律解决措施。在本文中,主要采用了对比分析法,数据分析法等研究方法,借鉴了相关的外国文献,从而得出了相应的结论。新世纪以来我国地方政府债务问题也日益凸显。国家层面也在逐步对地方政府债务问题进行论证和探讨,进行了相应的地方债务审计工作。本论文的创新之处在于从法律层面对地方政府债务进行可行性措施的研究。本文的写作目的在于进一步的认识我国地方政府债务问题,运用法律手段化解我国地方政府债务危机。同时,对世界性的地方政府债务难题的解决提供有效的借鉴,从而更有利的促进我国社会经济的可持续性发展。
[Abstract]:After the third Plenary Session of the 18th CPC Central Committee, the pace of our country's deepening of reform is accelerating. For a long time, the local government, for its own development, has carried out a large amount of project construction and investment in fixed assets, constantly lending to various types of banks, resulting in a large amount of local government debt. These debts seriously hampered the development of local economy. According to the statistics of the National Audit Office, the local government debt in 2013 is up to 20 trillion yuan. The unlimited expansion of local government debt will inevitably impede the development of local economy and society in the.21 century. The debt problems of local governments have become more and more intense. The government debt problem in Iceland has to be saved by the power of the world and the instability of the world economy. The quality of the government's debt crisis has intensified and spread. The government debt crisis in our country has come from the negative impact of the accelerated economic development of our country and the strong impact of the world economy on our country. At the same time, the local government debt is also a historical problem. From ancient times to the present, our country has been in the local government. Many effective measures have been taken on the issue of debt. Since the third Plenary Session of the 18th CPC Central Committee, our government has paid great attention to the problem of local government debt risk. At the same time, our country is constantly revising the budget law to further solve the problem of local debt risk. From the legal level, the legal thinking of the local government investment and financing platform is considered. The legal regulation of the investment by the government and the legal regulation of the local government's illegal guarantee are carried out to study the measures to prevent the legal risk of local government debt. First, this paper, starting with the principle of local government debt, analyzes the basic situation and main characteristics of local government debt in our country, so that it has clear debt to local government in China. After the introduction of the principle, this paper mainly analyzes the specific situation of local government debt in China. From the structure distribution and source distribution of local government debt, the risk assessment of local government debt is carried out in China. Secondly, the characteristics of local government debt in China are further grasped. According to the existing form of local government debt in China, the existing form of local government debt in China is made. The necessity of analyzing the legal risk prevention of local government debt in China is necessary. On the one hand, it is to control local government debt and prevent the similar situation of the European debt crisis in China. On the other hand, it is also the need to improve the civil and commercial law system in China. Again, after the necessity of analyzing the legal risk prevention of local government debt, the local government of our country has been analyzed. The reasons for the debt are analyzed. The main reasons are that the legal regulation of the local government investment and financing platform is not perfect, the local government investment is not standardized and the local government's illegal guarantee is three reasons. Finally, after the analysis of the reasons, the local government investment and financing platform and local government are combined with the basic situation of local government debt in our country. In this paper, the basic research ideas of this paper are from the principle of local government debt and the latest data of local government debt as the breakthrough point, and put forward the legal resolution measures of the local government debt problem in China. In this paper, a comparative analysis is mainly adopted in this paper. In the new century, the problem of local government debt is becoming more and more prominent. The local government debt problem has been demonstrated and discussed gradually at the national level, and the corresponding local debt audit work has been carried out. The innovation of this paper is the innovation of this paper. The purpose of this paper is to further understand the problem of local government debt in our country, and to use legal means to resolve the local government debt crisis. At the same time, it provides an effective reference to solve the problem of local government debt, and thus is more favorable. Promote the sustainable development of our country's social economy.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.21

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