【作者】 杨道法；

【导师】 何跃；

【作者基本信息】 重庆大学 ， 行政管理， 2008， 硕士

【副题名】以西部某省D市为例

【摘要】 改革开放以来,我国经济取得举世瞩目的成就。作为一个转轨国家,我国不仅成功避免了各种社会震荡,还连续多年实现高达两位数的经济增长,人民生活水平巨大改善,国际竞争力显著提高。在这一过程中,成就与问题、繁荣与风险广泛并存。作为东亚地区政府主导型经济增长的一个典型案例,我国又具有一个与众不同的重要特征:在这样一个人口规模庞大,并存在多级政府的单一制国家里,地方政府的经济行为在经济增长中扮演了至关重要的作用。尤值一提的是,地方政府为追求经济发展和政绩,采用多种方式举债或变相举债,庞大债务的资金在支撑地方经济高速增长的同时,也给我国政府带来风险。本文结合现代政府基本职能、财政管理体制以及官员倾向,探讨我国地方政府举债行为及原因,并以西部某省D市债务进行辅证,延伸提出完善我地方政府债务的发展前景和建议,倾向地方政府适度有效举债,既积极支持当地经济发展也稳妥防范化解财政风险。本文分七章论述我国地方政府债务行为及其原因。首先,是绪论部分。主要介绍了论文的选题背景,研究目的、研究意义、研究思路、研究方法等;其次,介绍西方经济学家关于公债理论的基本观点,以及国内专家学者结合实际对我国地方政府举债的理论阐释;然后,分别论述现代政府职能、分税制财政体制以及政府官员倾向与我国地方政府举债之间的关系,其中在分析地方政府常用融资方式的基础上,提出地方政府举债的必然性;接着,进一步以西部某省D市为案例,实证呈现地方政府债务现状;最后,提出完善我国政府债务管理的建议。更多还原

【Abstract】 Since the reform and opening-up policy, China has got a dazzling achievement on economy. As a transformation country, China avoids all sorts of shocks successfully, and the lives of its people have been improved a lot along with the high-speed growth of China’s economy. During this process, successes and problems, prosperities and risks coexist together all the while.As a representative case of government-dominant growth of East Asian countries, China is quite different from other economies: That is, in China such a huge country with such a vast territory and such a great population, and which is also the unique unitary country , the local governments of the state play a much more important role than in other countries. Especially, in order to get a good-looking performance of growth, the local governments raise huge amounts of money by multiform debt finance. And such a large budget deficits bring on serious risks accordingly.This text is attempted to analyze the activities of China’s local governments and the causes behind from the view of the function of modern government, the fiscal management system,and the behavior of authorities. We have made an empirical research on the debt problem of D city in the southwest China, and afford some advices to the reform of finance system of the government. We figured that China should push its transformation on finance system of government by allowing the local governments to issue municipal bonds.There are seven parts in this paper. First of all, we introduced the basic views of the theory of government bonds, and the studies on local government bonds in China. Then, we talked about the relations between the modern government’s function and local debt, the relations between tax-division system and local debt, and the relations between the behaviors of authorities and local debt. Then, we made an empirical research on local debt by taking D city as a sample. At last, we concluded the analysis above and afford some advices on the reform in the future.更多还原