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1、上海财经大学硕士学位论文 我国地方政府债务风险研究1我国地方政府债务风险研究摘 要近年来，我国地方政府债务规模呈现快速膨胀趋势，债务风险日益凸现，不仅为地方财政背上沉重的负担，而且给地方经济社会发展带来安全隐患。在目前的经济社会发展形势下，研究如何防范地方政府债务风险，维护正常的经济秩序，推进和谐社会建设，已成为一项紧迫的课题。本文透过地方政府债务及风险管理中存在的诸多问题，在对地方政府债务及风险进行一般理论阐述的基础上，重点对风险成因进行了分析，进而对风险防范问题展开了研究，提出了针对性较强的对策建议，客观上具有积极的现实意义。文章以地方政府债务风险为贯穿全篇的主线索，以风险防范为研究的重点
2、和落脚点，循着提出问题、分析问题、解决问题的基本思路而创作。相对于同一主题的理论文章而言，本文的创新之处在于：将地方政府债务的定义进行了扩展，文中所指的地方政府债务不仅包括了一般意义上的、有合约记载的债务，而且还包括政府基于法定程序、政策规定、担保承诺等要在未来某一时间由地方财政承担清偿责任的事项；将地方政府债务风险危害的研究范围由地方财政收支层面扩展至经济发展秩序和和谐社会建设；在风险成因分析中，除了常规研究所讨论的财政管理体制和债务管理系统这两个因素外，还分析了地方政府投融资体制和债务风险之间的联系，这是隐性债务及风险的主要成因；城市公用事业民营化作为减少地方政府债务、防范债务风险的政策措
3、施被提出，在同类文章中尚未发现同一观点。文章内容共分成五个章节。第一章为绪论部分。主要介绍文章的创作背景和现实意义，相关的理论观点，以及研究思路。第二章为地方政府债务的一般理论和债务管理现状分析。文章在对地方政府债务进行定义和分类的基础上，着重分析了我国地方政府债务管理中的突出问题，为下文上海财经大学硕士学位论文 我国地方政府债务风险研究2分析债务风险的客观存在和形成机理作好铺垫。第三章阐述地方政府债务风险的主要问题。包括风险的定义、表现和危害，并对地方政府债务风险管理理论进行了研究和评述，从理论角度为风险成因分析和风险防范对策研究作好准备。第四章从体制和管理两个层面的因素来分析地方政府债务风
4、险的成因。体制层面的因素主要有两个：一是地方政府投融资体制不完善，二是财政管理体制不完善。其中财政管理体制部分又分成分税制财政管理体制地方财政支出体制地方财政预算管理体制三个方面进行研究。管理层面的因素，重点论述了现实中地方政府缺乏有效的债务管理体系这一观点。第五章为地方政府债务风险防范对策研究。文章有针对性地提出了三个方面的对策建议。一是完善政府投融资管理体制。基本思路：首先要加强地方政府投融资管理。要明确和尊重地方人大的决策和监督地位，强化政府投融资风险管理的预警机制；其次要解决地方政府的融资困境问题。要在体制、机制和制度上下功夫，推进地方政府投融资体制改革。公用事业民营化和推出地方公债制
5、度是本文所主张的两个政策取向。二是完善财政管理体制。通过完善分税制财政管理体制，稳定地方财政收入；加强地方政府财源建设，壮大地方财政实力；改革地方财政支出体制，提高资金配置效率；改革地方预算管理体制，加强债务预算管理等四项措施来增强地方政府的偿债能力和抵御债务风险能力。三是建立健全地方政府债务管理体系。共提出包括管理机构建设、法规制度建设和完善风险防控机制在内的六项政策建议。关键词：地方政府 债务风险 形成机理 防范对策上海财经大学硕士学位论文 我国地方政府债务风险研究3LOCAL GOVERNMENT DEBT RISK OF OUR COUNTRY STUDYABSTRACTIn rece
6、nt years, the scale of the local government debt in our country has presented a high-speed inflation tendency. The debt risk problem is becoming so serious that it not only exerts heavy burden on the local finance, but also brings hidden problems to the development of the local economic society. In
7、the present situation of the economic societys development, it has become an urgent topic how to guard against the local government debt risk, to maintain the normal economic order, and to advance the construction of harmonious society. This paper points out many existent problems of the local gover
8、nment debt and the risk management. On the foundation of the general theories elaboration of the local government debt and the risk, it mainly analyses the genesis of risk. Furthermore, it launches researches on how to guard against the risk, and it brings up countermeasures and suggestions with a d
9、efinite purpose. Objectively, it has aggressive and realistic meanings.The paper takes the local government debt risk as the main clue of the whole article, and regards the methods of guarding against risk as the points as well as basics. It is created through the train of thought that bringing up p
10、roblems firstly, analyzing them secondly and solving them thirdly. The research is launched step by step with an explicit point.The content of the paper is divided into five chapters totally.Chapter 1 is the introduction part which chiefly introduces the 上海财经大学硕士学位论文 我国地方政府债务风险研究4creation background
11、, the realistic significance, the related theories standpoint, and the research train of thought.Chapter 2 analyses the general theories of local government debt and the present condition of debt management. On the foundation of the definition and classification of local government debt, it emphatic
12、ally analyses the outstanding problems of local government debt management in our country, and builds up a good cushion for the analysis of the objective existence and the formation mechanism of debt risk in the following content.Chapter 3 elaborates the key problem of the local government debt risk
13、. It includes the definition, the performance and the harm of risk, and carries on the research into theories of the local government debt risk management, and makes good preparation for the analysis of the genesis of risk and for the research on countermeasures of guarding against risk from the the
14、oretical angle.Chapter 4 analyses the genesis of local government debt risk from two levels: system and management. There are mainly two factors from the system level: one is that the investment system of the local government isnt perfect, the other is that the finance management system isnt perfect
15、. Among them, the finance management system part is divided into three aspects to carry on the research: divided tax system of the finance management system expenditure of local finance system local finance budget management system. The factor from the management level chiefly discusses the standpoi
16、nt that local government is lack of efficient debt management system in reality.Chapter 5 researches into the countermeasures for guarding against local government debt risk. The paper puts forward three countermeasures 上海财经大学硕士学位论文 我国地方政府债务风险研究5and suggestions with a definite purpose. In the first pl
