我国地方政府或有债务问题研究

【作者】 王丽；

【导师】 张晋武；

【作者基本信息】 河北经贸大学 ， 财政学， 2005， 硕士

【摘要】 我国正处于经济转型期,对改革成本的支付和为满足推动经济发展而产生的巨大资金需求,使得对政府公共融资的要求进一步加强。但由于我国法律明确规定,地方政府不得发行债券,面对资金的严重不足,地方政府不得不以“多元化融资”方式,变通地进行大量合法或不合法的债务融资活动,从而形成了巨额的或有债务。再加上或有债务是一种不易准确估量、预测的债务,相对于政府直接债务而言,其风险性更大,如果把握不好,会严重影响地方财政的稳定和地方经济的发展。因此,认真分析和研究我国地方政府或有债务问题,对保证地方财政经济乃至整个国民经济的稳健发展具有重要意义。全文共分三大部分。第一部分:我国地方政府或有债务的内容和特点。政府或有债务是指并非在任何情况下都存在的,只是在特定事件发生时才产生或形成的政府潜在支出义务。其属于社会公共风险范畴,具体可分为显性的政府或有债务和隐性的政府或有债务、主动的政府或有债务和被动的政府或有债务、体制性政府或有债务和非体制性政府或有债务、内生的政府或有债务和外生的政府或有债务以及中央政府或有债务和地方政府或有债务。不确定性是政府或有债务的基本特征。由于我国正处于经济转轨的特殊时期,各种情况较为复杂,使得我国地方政府或有债务在不确定性的基础上还具有复杂性、差异性、传导性等特点。第二部分:我国地方政府或有债务的原因透视与效应分析。我国地方政府或有债务的形成,主要源于转型经济的特殊背景、经济体制的不完善、地方债务管理及相关法制的不健全。在我国经济体制转轨时期,地方政府或有债务可以被视为政府进行社会资源配置、收入分配和社会经济调节的一种财政性安排,对地方社会经济的发展具有一定的积极意义,但由于它的不确定性特点,也决定了其是地方财政经济发展中的一大潜在威胁,如果把握不好和管理不当,势必会给地方社会经济的稳定发展带来诸多负面影响,极易诱发财政风险、金融风险和政治风险。第三部分:加强我国地方政府或有债务控制管理的基本对策。本部分按照政府或有债务控制管理的内在逻辑顺序,主要提出了四个方面的对策建议,即深化体制改革,加强源头控制; 健全相关法规,强化制度约束; 增强风险意识,切实加强管理; 建立预警和后备机制,提高防范和抵御风险能力。更多还原

【Abstract】 Our country is in economy transformation period. The enormous fund demand, for promoting the developing of economy and paying to the reform cost, makes the requisition for government’s public financing strengthen further. But the law of our country stipulates clearly that the local government can’t issue bonds. In the face of fund insufficient seriously, the local government has by way of " pluralistic financing "and carries on a large number of legal or illegal debt financing activities making changes according to specific conditions. Thus the huge local government contingent liabilities formed. The government contingent liability is a kind of debt difficult to be appraised. As to such direct debts, its risk is greater. If not being held well, it would seriously influence the financial stabilization of locality and local economy’s progress. Hence, the conscientious analyses and study of the local government contingent liability is significant to guarantee the sane development of the local finance economic and even whole national economy. Part one analyzes the content and peculiarities of the government contingent liability. The government contingent liability means that it is the potential expenditure justice of government that does not exist under any circumstance and just produces while happening in specific incident. The government contingent liability belongs to the social public risk category. And it can be divided into four categories. Including: the government explicit contingent liability and the government implicit contingent liability, the government systematic contingent liability and the government non-systematic contingent liability, the government endogenous contingent liability and the government external contingent liability, the central government contingent liability and the local government contingent liability. Uncertainty is an essential feature of the local government contingent liability. Because our country is in the special period that economy is going through transition, various kinds of situations are comparatively complicated. The local government contingent liability not only has the uncertain characteristic, but also having such characteristics as complicate, difference, transitivity, etc. Part two introduces the reasons and the economic effects of the local government contingent liability. The forming of the local government contingent liability mainly comes from the transition special background of economy, economic system perfection, local debt management and relevant legal system imperfect. In the period of the economic system transition , the local government contingent liability can be considered as a kind of finance arrangement of being carried on social resource distribution , income distribution and social economic adjustment. It has certain positive meaning. Because of the uncertain characteristic, the local government contingent liability is also a potential threat in local financial economic development. If not being held well and managed improperly, it will certainly bring a great deal of negative effect to steady development of local social economy, and bring out public financial risk, financial risk and political risk. Part three is to strengthen basic countermeasure for controlling and managing the local government contingent liability of our country. According to internal logic order of the controlling and managing the government contingent liability, this part points four basic countermeasure and suggestions The first one is deepening the system reform and keeping within limits of the local government contingent liability. The second one is perfecting the regulation system of relevant legal system to intensify institution obligation. The third one is strengthen risk sense about the local government contingent liability and down-to-earth heightening the management of the local government contingent liability. The fourth one is setting up the precaution system in advance and reserve fund to strengthen resisting ability.更多还原