地方政府土地財政與債務(wù)風(fēng)險關(guān)系研究

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[摘要] 為應(yīng)對2008年以來的國際金融危機(jī)，我國政府重磅推出的四萬億經(jīng)濟(jì)刺激方案，在拉動經(jīng)濟(jì)發(fā)展的同時迫使地方政府大幅舉債。另一方面，伴隨著經(jīng)濟(jì)的發(fā)展，我國城市化進(jìn)程加快，政府的財政收支越來越難以維持平衡，為維持財政平衡，地方政府財政愈來愈趨向于土地財政化。而政府在維持財政收支平衡的過程中，多方構(gòu)建投融資平臺，在土地財政化傾向和深不可測的房地產(chǎn)市場的影響下，地方政府的債務(wù)風(fēng)險也在不斷的累積。本文從地方政府財政收入結(jié)構(gòu)、財政赤字、土地財政化以及政府投融資平臺等問題入手，分析引發(fā)地方政府債務(wù)風(fēng)險發(fā)生的原因，研究地方政府財政與債務(wù)風(fēng)險之間的關(guān)聯(lián)共生關(guān)系，并從優(yōu)化財政結(jié)構(gòu)、債務(wù)結(jié)構(gòu)等角度提出防范地方政府債務(wù)風(fēng)險的有效方法。

關(guān)鍵詞：財政收入結(jié)構(gòu)；財政赤字；土地財政；政府投融資平臺；債務(wù)風(fēng)險


[Abstract] To deal with the international financial crisis since 2008, our government brought out the four trillion economic stimulus package powerfully. It promoted the development of the economy greatly and at the same time forced the local government debt sharply.Beside this, with the development of the economic, china's urbanization process was developing rapidly.This trendency resulted our government’s fiscal revenue and expenditure become more and more difficult to maintain balance.For balance the fiscal deficit, local government fiscal increasingly tend to be the land finance. And in the process of maintaining fiscal balance, local government construct financing platform in many ways. In the influence of the tend of land finance and abysmal real estate market, the debt risks is accumulating constently. In this paper, I analyse the reason of local government debt risk occurs and research on the relation between fiscal and debt risk of local government symbiotic relationship from many respects,such as the structure of government revenue,fiscal deficit, land finance and government investment and financing platform, etc. At last, I put forward the effective methods to prevent local government debt risks from the aspects of optimizing the financial structure and debt structure.

Key words：structure of government revenue；financial deficit；land finance；govermental financing platform；debt risks


目錄
第1章地方政府財政與債務(wù)·········································1
1.1 地方政府財政收支及赤字分析···································1
1.1.1 當(dāng)前地方政府財政收入結(jié)構(gòu)研究·······························1
1.1.2 財政收入來源結(jié)構(gòu)案例分析——以江蘇省為例···················2
1.1.3 地方政府財政赤字分析·······································3
1.2 地方政府債務(wù)及結(jié)構(gòu)研究·······································4
1.2.1 地方政府債務(wù)結(jié)構(gòu)研究·······································5
第2章 由房地產(chǎn)市場為切入點(diǎn)的土地財政化問題······················7
2.1 當(dāng)前房地產(chǎn)市場現(xiàn)狀分析·······································7
2.2 土地財政化問題···············································8
2.2.1 土地財政化的含義與現(xiàn)狀分析·································8
2.2.2 土地財政化對地方政府投融資平臺的影響探討···················10
2.3 當(dāng)前房地產(chǎn)市場對土地財政乃至地方政府債務(wù)風(fēng)險產(chǎn)生的影響·······11
第3章 地方政府財政對債務(wù)風(fēng)險形成的影響分析······················13
3.1 債務(wù)風(fēng)險的形成與傳導(dǎo)·········································13
3.2 地方政府投融資平臺對債務(wù)風(fēng)險的作用···························14
3.2.1 我國地方政府投融資平臺現(xiàn)狀分析·····························15
3.2.2 地方政府投融資平臺對債務(wù)風(fēng)險的影響·························17
3.3 地方政府財政與債務(wù)風(fēng)險之間關(guān)聯(lián)共生關(guān)系·······················18
第4章 地方政府債務(wù)風(fēng)險防范對策··································20
4.1 規(guī)范財政行為·················································20
4.2 解決土地財政化問題，優(yōu)化財政結(jié)構(gòu)·····························20
4.3 建立風(fēng)險預(yù)警體系·············································21
4.4 制度和監(jiān)管的保障·············································22
參考文獻(xiàn)·························································23