财政分权条件下地方政府债务治理问题研究

发布时间：2018-12-20 17:20

【摘要】：改革开放以来,我国的财政体制改革一直在探索中前进着,从财政包干体制到分税制再到转移支付改革,而财政分权一直是财政体制改革的核心问题。我国的地方政府债务随着1994年分税制改革财权和事权划分不均衡而产生,而政府的唯GDP论英雄的政绩观念也助长了这个问题。城镇化的推进,2008年金融危机下国家的4万亿经济刺激计划,之后的两年中央政府由连续发行了数千亿的地方债,这些因素使我国地方政府债务规模的不断增大,也产生了许多的问题。本文以财政分权角度,分析了地方政府债务的现状和问题,分析其原因,并叙述了发达国家特别是美国和日本的成功经验,最后提出政策建议。本文希望为我国地方债务债务治理问题,起到一些指导作用。论文分为六个部分。第一部分是绪论,包括选题的背景,研究理论意义和现实意义,文献综述,论文的研究思路、方法,创新点和不足。第二部分论述地方政府债务理论,分类,中央和地方的博弈分析,和我国地方债制度的演变。第三部分分析了我国地方政府债务的现状和问题,包括地方债不断增长的规模和投资回报,对土地财政的依赖,短期影响深远的流动性风险,债务平台和举债主体的问题,中央和地方利益博弈的问题。第四部分分析了地方政府债务规模扩大的原因,财政分权的弊端包括事权和支出划分、地方税的体系、政府层次和转移支付四个方面,体制机制不健全包括经济发展方式、官员绩效考核和法律、监管机制三个方面。第五部分介绍美国和日本地方债务的发行和偿还,收益和风险,监管三个方面,得出我国的地方债应该循序渐进、完善制度明确责任和加强监管三个结论。第六部分给出了政策建议,短期措施包括资产证券化、引进民间资本和金融创新,完善分权分权制度、深化财税体制改革,完善地方债的发行制度,从行政、法律、市场三个角度加强监管和风险控制。
[Abstract]:Since the reform and opening to the outside world, the reform of the financial system in China has been advancing, from the fiscal system to the tax system and then to the reform of the transfer payment, and the fiscal decentralization has always been the core issue of the reform of the financial system. The local government debt of our country arises with the unbalanced division of financial power and administrative power in the reform of the tax distribution system in 1994, and the government's idea of GDP's heroism also contributes to this problem. With the development of urbanization and the country's 4 trillion economic stimulus plan under the financial crisis in 2008, the central government issued hundreds of billions of local debt in the following two years. These factors have made the scale of local government debt in our country constantly increase. Many problems have also arisen. From the perspective of fiscal decentralization, this paper analyzes the present situation and problems of local government debt, analyzes its causes, and describes the successful experiences of developed countries, especially the United States and Japan, and finally puts forward some policy recommendations. This paper hopes to play a guiding role in local debt management in China. The paper is divided into six parts. The first part is the introduction, including the background of the topic, theoretical and practical significance, literature review, research ideas, methods, innovations and deficiencies. The second part discusses the local government debt theory, classification, central and local game analysis, and the evolution of our country's local debt system. The third part analyzes the present situation and problems of local government debt in China, including the increasing scale of local debt and investment return, the dependence on land finance, the short-term and far-reaching liquidity risk, the debt platform and the main body of debt. The game between central and local interests. The fourth part analyzes the reasons for the expansion of local government debt. The drawbacks of fiscal decentralization include the division of administrative power and expenditure, the system of local tax, the level of government and transfer payment, and the imperfect system and mechanism, including the mode of economic development. Official performance appraisal and law, regulatory mechanism three aspects. The fifth part introduces the issuance and repayment, income and risk, supervision of the local debt of the United States and Japan, and comes to the conclusion that the local debt of our country should be carried out step by step, perfect the system clear responsibility and strengthen the supervision three conclusions. The sixth part gives the policy suggestion, the short-term measure includes the asset securitization, the introduction private capital and the financial innovation, consummates the decentralization system, deepens the finance and taxation system reform, consummates the local debt issuance system, from the administration, the law, The market strengthens the supervision and the risk control from three angles.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5

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