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1、 I 地方政府债务风险控制及其应用研究 基于内部控制的视角 摘 要 后金融危机时代，主权债务阴云笼罩世界，各国经济复苏遭到拖累，世界经济疲软，在此背景之下，我国急剧膨胀的地方政府债务风险也逐渐显现。从地方政府债务的成因上看， 根本原因是由于我国财政管理体制以及财政投融资体制对地方政府财权的束缚， 直接原因是由于地方政府寻求绩效的不合理行为以及地方政府债务风险控制的缺失。因此，要化解地方债务风险，一方面需要深入体制改革，然而这是一个漫长而艰难的过程，需要逐步推进，另一方面则需要各个地方探索适合本地区的地方政府债务风险控制措施，这是当前各个地方亟待解决的问题。 本文采用规范研究的方法， 立足于地方
2、政府债务风险控制这一当前亟待解决的问题，首先研究了地方政府债务成因、风险以及种类，从而发现当前风险控制的不足。其次，对内部控制在地方政府债务风险控制中的作用进行了研究，寻求在地方政府债务风险控制中引入内部控制理论和方法的可能性和必要性。再次，研究内部控制视角下地方政府债务风险控制目标、控制原则以及风险控制要素这几个问题，尝试从理论上构建出地方政府债务风险控制系统框架。最后，对我国当前地方政府债务风险控制进行研究，分别提出了相应的控制措施，并使之成为一个整体，从而形成系统的、长效的地方政府债务风险控制机制。 本文的主要贡献在于借鉴了内部控制的理论和方法， 在地方政府债务风险控制目标、控制原则以及
3、内部控制五要素的指导下，从内部控制的控制环境、风险评估、控制措施、 信息与沟通以及监督五个方面分析和提出了包括良好地方政府债务风险控制环境要求、风险预警的流程、指标和评估方法、应对债务风险的控制活动、债务风险控制过程中的信息与沟通要求、 自我监督与审计监督相配合的持续监督模式这几个方面的应用措施，尝试建立地方政府债务风险控制长效机制。 关键词： 地方政府债务 风险控制 内部控制 IIResearch on the Risk Control of Local Government Debt and its Application Based on the Perspective of Inter
4、nal Control Abstract After the financial crisis, sovereign debt era gloom, countries all over the world, and the world economic recovery was drag economic weakness, in this context, the rapid expansion in China under the local government debt in ferment risk. Also from local government debt on look,
5、 the root cause is that Chinas financial management system and financial investment and financing system of the local governments bound, immediate cause is the local government for performance due to the unreasonable behavior and local government debt risk, the lack of control to dissolve the risk,
6、on the one hand, it needs to be further system reform, however, this is a long and difficult process, and need to advance gradually. On the other hand, it needs each local government to explore corresponding debt risk control measures according to different situations, and this is where all the prob
7、lems to be solved. This paper is on the risk control of local government debt using the method of normative research which is the current problems to be solved. Firstly, study local government debt causes, risks and types, and found that the current risk control is insufficient. Secondly, research t
8、he role of the internal control in local government debt risk control, seeking the possibility and necessity to make use of internal control theory and method in local government debt risk control. Once again, put forward local government debt risk control target, control principle and risk control
9、elements based on the perspective of internal control, try to theoretically construct a system framework of local government debt risk control. Finally, put forward the corresponding control measures in accord with current local government debt risk, and make it a whole, so as to form the systemic a
10、nd effective control mechanism of local government debt risk The main contribution of this paper is to use the internal control theory and method in local government debt risk control, and put forward the control target, control principle and the five elements of the internal control about local gov
11、ernment debt risk. Under guidance from environmental control, risk evaluation, control measures, information and communication and supervision of the internal control. Analyze and put forward these measures: the good environment requirements of local government debt risk control, the process of risk
12、 early warning, index and evaluation methods, the control activities to deal with debt risk, information and communication requirements in the process of risk control, the supervision measures combined self-monitoring and auditing try to establish a long and effective mechanism of local government d
13、ebt risk control Keywords： Local government debt Risk control Internal control III目 录 摘 要.I Abstract.II 目 录.III 1 绪论.1 1.1 研究背景和研究意义 . 1 1.1.1 研究背景.1 1.1.2 研究意义.1 1.2 国内外研究现状 . 2 1.2.1 外 国政府债务研究情况. .2 1.2.2 国 内政府债务研究情况. .4 1.3 研究思路和技术路线 . 6 1.3.1 研究思路.6 1.3.2 技术路线.6 1.4 本文创新之处 . 7 2 我国地方政府债务研究.8 2.1 地方政府债务的成因 . 8 2.1.1 经 济社会发展方面. .8 2.1.2 财 政管理体制方面. .8 2.1.3 财 政投融资体制方面. .8 2.1.4 政 府行为方面.
