地方债务风险管理问题研究

发布时间：2018-08-30 20:40

【摘要】：近几年，我国地方政府积极化解地方债务，控制融资平台规模，规范银行金融体系，支持发行地方政府债券，拓宽地方政府的融资渠道，努力解决我国地方日益扩大的地方政府债务。这是源于金融危机之后，，国家为了刺激经济的发展，实施的积极财政政策和大规模的举债虽然在一定程度上支持了经济的发展。但是由于我国目前市场经济发展法律不健全，地方事权和财权的不对称，地方政府大规模的举债必然会导致地方政府财政收入减少，地方政府实行举旧债还新债，建立融资平台公司等方式还债，导致政府存量债务过高，影响到经济的稳定和社会的发展。本文主旨在于如何化解地方债务风险，从地方政府债务的概念、发展进程，研究我国地方政府债务的现状，存在的主要问题，以甘肃省为例对债务风险进行风险评估，采用实证规范分析相结合的方法对地方政府债务进行探讨和研究。在债务理论方面以预算约理论，政府过度举债理论，风险预警机制等方面来阐述地方债务的意义。借鉴国外有关防范债务风险经验的基础上，提出我国地方政府发行债券的可行性分析，提高政府透明度，积极缩减地方政府债务，完善各项体制，加强债务风险预警机制的建立，创新地方政府融资机制来防范和控制地方政府债务的风险。
[Abstract]:In recent years, our local governments have actively resolved local debts, controlled the scale of financing platforms, standardized the banking financial system, supported the issuance of local government bonds, and broadened the financing channels of local governments. Try to solve the growing local government debt in our country. This is due to the financial crisis, in order to stimulate the development of the economy, the implementation of active fiscal policies and large-scale debt although to a certain extent support the economic development. However, due to the imperfect laws on the development of the market economy in our country and the asymmetry between the local administrative and financial powers, the large-scale borrowing by local governments will inevitably lead to a decrease in the local government's financial revenue, and the local governments will carry out the practice of raising old debts to repay new debts. The establishment of financing platform companies and other ways to pay off debt, resulting in excessive government stock debt, affecting the stability of the economy and social development. The main purpose of this paper is how to resolve the local debt risk, from the concept of local government debt, the development process, the study of the current situation of local government debt, the main problems, taking Gansu Province as an example to assess the risk of debt risk. This paper discusses and studies the debt of local government by means of empirical normative analysis. In the aspect of debt theory, the significance of local debt is explained in the aspects of budget contract theory, government excessive borrowing theory, risk warning mechanism and so on. Based on the experience of foreign countries on preventing debt risk, the paper puts forward the feasibility analysis of local government issuing bonds in our country, improving the transparency of the government, actively reducing the debt of local government, and perfecting the various systems. Strengthening the establishment of debt risk warning mechanism and innovating local government financing mechanism to prevent and control the risk of local government debt.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5

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