【作者】 冯建国；

【导师】 樊勇明；

【作者基本信息】 复旦大学 ， 公共管理， 2013， 硕士

【副题名】基于富阳市的实践与思考

【摘要】 2013年全球经济下行,全国各地财政收入增速放缓,地方财政收入普遍不如预期,在营改增、部分审批权取消、中央转移支付压缩的多重压力下,加之地方债务进入集中清偿期,而地方各项支出只增不减,地方财政收支矛盾进一步凸显,加剧了地方债务风险。本文着眼于地方政府面临函待化解的地方债务风险,查阅了大量国内外相关文献资料,分析了债务风险的问题根源,结合多年工作经历,提出了化解地方债务风险政策建议。本文共分为五个部分。第一部分简述了选题背景和研究意义,对国内外文献进行了综述。第二部分对作为样本的浙江省富阳市做了简要介绍,并以其实际财政数据为基础,分析了财政收支情况,验证了地方债务风险在县(市)层级的存在。第三部分首先对富阳市的债务情况进行了分析,然后分析了地方债务风险的成因,本文将其总结为六方面的原因：分税制财事权不匹配、土地财政的诱惑、缺乏正确的形势研判体制、刚性支出增加、碎片型的财政管理模式和粗放式的债务管理模式。第四部分结合国内外化解地方债务风险的相关措施经验,然后从重新配置中央和地方的财权和事权、正确研判财政收入形势,到建立科学的地方财政体系、加强债务支出的绩效监管、提高地方政府债务信息透明度和规范治理投融资平台行为,再到最后的加强地方债务的监管与约束绐出了化解地方债务风险的政策建议。第五部分给出了本文的研究结论,并对支出结构优化标准、政府经验的推广、化解收支矛盾的上层整体措施进行了简要分析,是本文继续研究的动力和出发点,也是笔者进一步思考的方向。更多还原

【Abstract】 In 2013. the global economy has been on a downward trend. Fiscal revenue growth is slower than expected across the country. Under the pressures of replacing business taxes with a value-added tax, the cancellation of partial power of examination and approval, the central government compressing transfer payment and the contradiction local debt into centralized liquidation period while the local expenditure increasing, the contradiction of local finance revenues and expenses have been further highlighted and increase local debt risk. This paper focuses on the contradiction of local debt risk urgent to be resolved by local government. We review a number of related reference materials both domestic and abroad and analyze the root of the debt risk and combine our years of work experience. We put forward the policy suggestions for solving the contradiction of local debt risk.This paper can be divided into five sections,In section 1, we introduce the background of this topic and its importance and summaries corresponding references on this topic.In section 2, we briefly introduce the sample Fuyang City of Zhejiang Province. Based on its actual financial data, we carefully analyze its fiscal balance and verify there exist the local debt risk.In section 3, firstly we analyze the debt situation of Fuyang, then we get the reasons of the contradiction of local debt risk. This paper summarizes the six causes. They are the inconsistent of financial and affair responsibilities by tax assignment system, the seduction by the land finance, the insufficiency of assessment of the situation, the increase in robust spending, the broken finance management pattern and the extensive debt management pattern.In section 4, combining related successful measures to solve the local debt risk at home and abroad and combining with reconfiguring governance and property rights of of central and local governments judging the fiscal revenue situation correctly, building a scientific system of local finances, strengthening the supervision at debt charges., increasing transparency of local government debts, regulations to the local government investment and financing platform and the tighter regulations to local debts, we propose some political suggestions to solve the local debt risk.In section 5, we conclude our paper. In addition, we briefly analyze optimizing standard of expenditure structure, promotion of the government’s experience and the overall measures of solving the local debt risk, which are the motivation and starting point for the author to get further research in the near future.更多还原