發(fā)布時間：2018-06-19 01:38

  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(lǐng)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(nèi)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(jié)構(gòu)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(jié)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

【參考文獻】

相關(guān)期刊論文 前10條

1 盧文鵬,尹晨;隱性擔保、補償替代與政府債務——兼論我國的財政風險問題[J];財貿(mào)經(jīng)濟;2004年01期

2 劉少波;黃文青;;我國地方政府隱性債務狀況研究[J];財政研究;2008年09期

3 王燕;趙楊;;歐洲債務危機及其對中國的啟示[J];地方財政研究;2010年07期

4 王煥祥;李靜;;西方學者關(guān)于地方政府競爭研究的微觀視野[J];改革與戰(zhàn)略;2009年11期

5 傅志華,陳少強;美國防治地方財政危機的實踐與啟示——以賓夕法尼亞州為例[J];國際經(jīng)濟評論;2004年04期

6 劉亞平;;退出選擇視角中的地方政府間競爭:兩個基本維度[J];江海學刊;2006年01期

7 馬紅霞;;歐元區(qū)東擴的進程、問題及其影響[J];世界經(jīng)濟研究;2007年03期

8 張志華;周婭;尹李峰;呂偉;劉誼;閆曉茗;;巴西整治地方政府債務危機的經(jīng)驗教訓及啟示[J];經(jīng)濟研究參考;2008年22期

9 張志華;周婭;尹李峰;呂偉;劉誼;閆曉茗;;日本的地方政府債務管理[J];經(jīng)濟研究參考;2008年22期

10 張志華;周婭;尹李峰;劉誼;閆曉茗;陳志潔;;英國地方政府債務管理[J];經(jīng)濟研究參考;2008年62期

，

本文編號：2037760