本文選題：地方政府性債務(wù) + 投融資平臺公司　； 參考：《財政部財政科學(xué)研究所》2012年碩士論文

【摘要】：我國《預(yù)算法》明確規(guī)定地方政府不列赤字不得舉債,但事實上地方政府性債務(wù)確是長期存在的。隨著世界各國債務(wù)危機頻繁發(fā)生,我國地方政府性債務(wù)的社會關(guān)注度也逐漸提高,對其風險程度的爭論也日益激烈,尤其是飽受爭議的地方政府投融資平臺公司更是成為各方熱議的焦點。2011年6月27日,審計署發(fā)布了全國地方政府性債務(wù)的審計結(jié)果公告,這是我國建國以來對地方政府性債務(wù)最全面的摸底,也使一直深藏“黑箱”中的地方政府性債務(wù)走向明朗。由于政府具有公共主體和經(jīng)濟主體的雙重身份,地方政府性債務(wù)涉及面非常寬泛,債務(wù)形式紛繁復(fù)雜,形成原因也多種多樣,因此不可排除許多債務(wù)長期處于統(tǒng)計和監(jiān)管之外。從社會各界的討論中也不難發(fā)現(xiàn),對地方政府性債務(wù)的認識還存在某些誤區(qū),如視或有負債為“壞的東西”,將不同類型的債務(wù)直接加總等等,所以本文試圖對地方政府性債務(wù)的整體風險和飽受爭議的投融資平臺公司進行深入分析。本文首先從地方政府性債務(wù)的理論分析出發(fā),以世界銀行專家Hana提出的債務(wù)矩陣為分析工具,提出本文的分析框架；再結(jié)合審計署的權(quán)威審計結(jié)果對地方政府性債務(wù)的基本情況進行詳細分析；并對地方政府投融資平臺公司和我國地方政府自主發(fā)行市政債進行深入探討；進而對我國地方政府性債務(wù)的整體風險進行分析；最后根據(jù)我國的現(xiàn)實國情及國際經(jīng)驗,提出對地方政府性債務(wù)管理和風險防范的幾點建議。
[Abstract]:Our country's "Budget Law" clearly stipulates that local government should not borrow money without deficit, but in fact, local government debt does exist for a long time. With the frequent occurrence of debt crisis in various countries in the world, the social attention of local government debt in our country has gradually increased, and the debate on the risk degree of local government debt has become increasingly fierce. In particular, the controversial local government investment and financing platform companies have become the focus of heated debate. On June 27, 2011, the Audit Office issued an announcement on the results of the audit of local government debt across the country. This is the most comprehensive mapping of local government debt since the founding of the people's Republic of China. Because the government has the dual identity of the public subject and the economic subject, the local government debt involves a very broad area, the debt form is complicated, the forming reason is also various, so many debts can not be excluded from the statistics and supervision for a long time. It is not difficult to find out from the discussions in all walks of life that there are still some misunderstandings about local government debt, such as treating contingent liabilities as "bad things," adding up different types of debts directly, and so on. Therefore, this paper attempts to analyze the overall risk of local government debt and controversial investment and financing platform companies. Based on the theoretical analysis of local government debt and the debt matrix proposed by World Bank expert Hana, this paper puts forward the analysis framework of this paper. Combining with the authoritative audit results of the Audit Office, the basic situation of the local government debt is analyzed in detail, and the local government investment and financing platform company and the local government issue municipal debt independently are deeply discussed. Finally, according to the actual situation of our country and international experience, some suggestions on the management and risk prevention of local government debt are put forward.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F812.5

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 陸思敏;我國地方政府或有負債的風險控制研究[D];首都經(jīng)濟貿(mào)易大學(xué);2013年

2 王然;基于多層次模糊綜合評價法的融資平臺公司財務(wù)風險研究[D];華中農(nóng)業(yè)大學(xué);2013年

，

本文編號：2015932