本文選題：地方政府性債務 + 管理��； 參考：《山東大學》2012年碩士論文

【摘要】：地方政府性債務是特定歷史時期的產(chǎn)物。雖然我國預算法明確規(guī)定,地方政府不允許舉債,但隨著我國經(jīng)濟發(fā)展速度不斷加快,政府公益性建設項目和城市基礎設施建設的資金需求不斷增加,而分稅制后地方政府的可用財力卻遠遠不能滿足需要,地方政府出于加快經(jīng)濟發(fā)展、改善民生、緩解就業(yè)矛盾等多種目的,開始以不同的形式大規(guī)模舉借債務。特別是1998年東南亞金融危機和2008年美國次債危機引發(fā)的全球金融危機爆發(fā)后,產(chǎn)生了兩個地方政府舉債的高峰。地方債務規(guī)模的劇增,使得我國地方政府性債務在管理和風險防范方面的不足逐步顯露,地方政府性債務風險也局部凸顯,成為我國經(jīng)濟財政領域的突出問題。2011年爆發(fā)的歐債危機,引發(fā)了對我國地方性債務風險問題的諸多討論,在此情況下,本文對我國地方政府性債務的管理和風險防范問題進行深入細致的研究,具有十分重要的理論和現(xiàn)實意義。 本文對地方政府性債務管理和風險防范這一研究課題的國內外研究現(xiàn)狀進行了綜述,提出了本文的研究思路和研究框架。從我國地方政府性債務的基本概況入手,對地方政府性債務進行了界定,概述了地方政府性債務的含義、分類、現(xiàn)有規(guī)模、結構及特點。在此基礎上,重點對我國地方政府性債務的風險狀況進行了分析和評價,深入分析了地方政府性債務產(chǎn)生的原因,闡明了地方政府性債務的形成機理。特別是對國外在地方政府性債務管理和風險防范方面的先進經(jīng)驗進行了綜述,分析了其對我國地方政府性債務管理和風險防范的借鑒意義。最后結合我國實際,從財稅體制改革和預算管理的角度提出了我國地方政府性債務管理和風險防范的對策和建議。
[Abstract]:Local government debt is the product of a specific historical period. Although the Budget Law of our country clearly stipulates that local governments are not allowed to borrow money, as the pace of our country's economic development continues to accelerate, the demand for funds for public welfare construction projects and urban infrastructure construction by the government is constantly increasing. However, the available financial resources of local governments are far from being able to meet the needs after the distribution tax system. For the purpose of speeding up economic development, improving people's livelihood and alleviating the contradiction of employment, local governments began to borrow debt in different forms on a large scale. Especially after the financial crisis in Southeast Asia in 1998 and the global financial crisis in 2008 in the United States, there are two peaks of borrowing by local governments. With the rapid increase of the scale of local debt, the deficiency of local government debt in management and risk prevention is gradually revealed, and the risk of local government debt is also partially highlighted. The European debt crisis broke out in 2011, which triggered a lot of discussions on the risk of local debt in China. This paper makes a thorough and detailed study on the management and risk prevention of local government debt in China, which is of great theoretical and practical significance. This paper summarizes the research status of local government debt management and risk prevention at home and abroad, and puts forward the research ideas and research framework of this paper. Starting with the basic situation of local government debt in China, this paper defines the local government debt and summarizes the meaning, classification, existing scale, structure and characteristics of local government debt. On this basis, the risk situation of local government debt in China is analyzed and evaluated, the causes of local government debt are deeply analyzed, and the formation mechanism of local government debt is clarified. In particular, the advanced experience of foreign countries in local government debt management and risk prevention is summarized, and its reference significance to local government debt management and risk prevention in China is analyzed. Finally, combined with the reality of our country, this paper puts forward the countermeasures and suggestions of local government debt management and risk prevention from the perspective of fiscal and taxation system reform and budget management.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F812.5

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