我国地方政府性债务治理研究

发布时间：2018-07-14 20:06

【摘要】：自从1994年我国实行分税制以来,我国地方政府财政收支缺口不断扩大。特别是在经济飞速发展的今天,地方政府被赋予了大量的事权。为了统筹城乡一体化发展,加快城镇化建设,地方政府必须投入大量的资金用于地方建设,财政支出需求不断增加,使得原本“拮据”的地方政府更是“雪上加霜”。并且在1995年颁布的《预算法》中明确规定地方政府不得发行债券。为了打破地方财政“入不敷出”的困境,地方政府开始绕过法律,建立地方融资平台来间接负债,利用抵押土地等方式来进行融资。对于这些不透明的融资方式,地方政府相关部门很难对其进行有效地监管。截至2013年6月底,我国地方性债务余额已突破1000000亿元,达到了1008859.17亿元。为了抑制地方政府性债务不断扩张,规范地方政府性债务管理,近年来我国颁布了相关的政策条例,意图从源头上规范地方政府不正当的举债行为,扭转当前债务管理混乱的局面,保障地方政府性债务健康、安全地运行。但就目前现状而言,尽管地方政府旧的借债模式已经不再持续,但是新的地方债务管理模式尚未建立起来。因此,目前我国正处于地方政府性债务治理的关键时期。本文基于我国地方政府性债务现状,分析我国当前正面临的债务风险,并通过博弈模型来揭示地方政府性债务规模不断膨胀、举债行为屡禁不止的深层次原因,并且通过借鉴国外地方政府性债务治理经验,总结出在现行背景下,我国应该从以下几个方面治理地方政府性债务:合理匹配财权事权;完善地方官员绩效考核机制;建立以政府债券为主体的举债融资机制;建立风险预警机制;建立地方政府破产制度;健全监督管理机制。
[Abstract]:Since the implementation of the tax sharing system in China in 1994, the gap between the revenue and expenditure of local government in our country has been expanding. Especially in today's rapid economic development, the local government has been given a lot of power. In order to coordinate the development of urban and rural integration and accelerate the construction of urbanization, the local government must invest a lot of funds for local construction and the financial expenditure needs. In order to break the plight of local finance, the local government began to bypass the law and set up a local financing platform for indirect debt and use mortgage. In the end of June 2013, the local debt balance of our country has exceeded 1000000 billion yuan and reached 100 trillion and 885 billion 917 million yuan. In order to restrain the continuous expansion of local government debt, the local government debt management should be standardized. In recent years, our country has promulgated relevant policies and regulations in order to standardize the undue debt raising behavior of local government from the source, reverse the current situation of the chaos of debt management and ensure the healthy and safe operation of local government debt. However, as far as the current situation is concerned, the old borrowing mode of local government is no longer sustainable, but the new place is new. The mode of debt management has not been established. Therefore, at present, our country is at the key period of local government debt management. Based on the current situation of local government debt in China, this paper analyzes the debt risk that China is facing at present, and reveals that the scale of local government debt is expanding continuously through the game model. On the basis of the experience of local government debt governance in foreign countries, it is concluded that under the current background, our country should govern the local government debt from the following aspects: the reasonable match of financial power, the improvement of the performance appraisal mechanism of local officials, the establishment of the debt financing mechanism based on government bonds, and the establishment of the risk warning mechanism; Establish a local government bankruptcy system and improve the supervision and management mechanism.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.5

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