【作者】 赵欣；

【导师】 乌兰；

【作者基本信息】 内蒙古大学 ， 公共管理， 2018， 硕士

【摘要】 近年来我国地方政府性债务问题日益突出,备受社会各界广泛关注,快速增长的债务规模所形成的债务风险亟待解决,因此建立完善的债务管理制度是新时期债务管理的必然要求。在我国改革开放以经济建设为中心的发展初期,政府债务起了非常积极的作用:弥补了地方财力不足、加快基础设施建设、推进经济社会有序发展,然而由于缺少必要的管理和约束机制,我国地方政府性债务的现实情况令人担忧,不仅债务规模大、来源单一,且往往蕴含着巨大的偿债风险,极易引发地方政府财政危机,甚至影响经济的健康发展。当前我国地方政府性债务虽然处于可控范围之内,但风险较大,因此中央政府严禁违规举债,严格控制政府债务的规模、数量,杜绝举新债还旧债,尽量避免出现债务风险,因为一旦地方债务出现风险,会产生一系列连锁反应,很有可能引发政府信用危机以及银行等金融行业的风险等等。所以我们必须重视地方政府性债务问题,积极的解决当前我国地方政府性债务出现的一系列问题,有效化解防范地方政府性债务的风险,从而保证社会的和谐与经济的稳定发展。县级政府性债务资金推动了当地经济的发展,它不仅是财政收入的组成部分同时也是财政支出的构成部分,兴和县作为国家级贫困县,有其自身的特殊情况,财政收入少支出大是当地政府面临的一大难题,近几年来,兴和县经济社会发展取得了一定的成绩,但是经济的快速发展并没有带来财政收入的快速增长,而基础设施建设和民生保障方面的支出却不断增加,财政支出压力不断增大,因此本研究从某种程度来说具有很强的现实意义,全文以政府及审计部门公布的相关数据为依据,通过分析数据来研究兴和县地方政府性债务问题,并在此基础上,深入挖掘导致这些问题的原因,根据产生的原因,有针对性的提出解决对策。更多还原

【Abstract】 In recent years,the debt issue of Chinese local governments has been increasingly prominent and attracted extensive attention from all walks of life.In the meantime,it’s imperative to settle debt risks arising from the rapidly growing debt scale.Hence,it’s an integral part of debt management in the new era to establish a sound debt management system.At the early stage of China’s reform and opening-up which centers on economic construction,government debt played a considerably active role: compensating for insufficient local financial resources,accelerating infrastructure construction and boosting economic and social development.However,because lack of necessary management and restraint,the reality of Chinese local government debts is alarming.The debt scale is immense and sources are single,and moreover,enormous debt-paying risks are contained,which is likely to trigger local government fiscal crisis,and even affect healthy economic development.At present,although Chinese local government debts are still controllable,its imbued with major risks.As a result,the central government has announced policies to forbid loans against regulation,strictly control the scale and quantity of government debts and completely eradicate loan payback with new loans so as to avoid debt risks as muchas possible.Once local debt risks occur,it probably gives rise to government credit crisis and risks of the financial industry such as banks.Therefore,we must attach great importance to local government debt issues,proactively solve problems existing in local government debts,effectively dissolve and prevent local debt risks,and thus ensure social harmony and stable economic development.County government debt funds to promote the development of local economy,it is not only a part of the fiscal revenue but also the fiscal expenditure of constitute part,Xinghe county as a state-level counties,it has its own special circumstances,less spending greater fiscal revenue is a big problem faced by the local government,in recent years,Xinghe county’s economic and social development has made some achievements,but the rapid development of the economy does not bring the rapid growth of the fiscal revenues,and the construction of infrastructure and people’s livelihood security spending is increasing,increasing fiscal pressure,so to some degree this research has the very strong practical significance.The paper,based on relevant data announced by governments and auditing departments,studies local government debt problems of Xinghe County by analyzing such data,conducts an in-depth exploration of causes for these problems on this basis and furthermore proposes pertinent countermeasures.更多还原