论地方财政风险及防范

论文编号:CW095  论文字数:12679,页数:22

摘    要
 在历经多次金融风波特别是东南亚金融风暴之后，全社会对金融风险的危害性有了深刻了解，从而对防范和化解金融风险形成了共识。然而对财政风险问题，尤其是地方财政风险问题，由于多方原因，目前仍存在认识不足、重视不够的问题。如何合理分析和界定地方财政风险，如何对引起地方财政风险的各个具体要素进行正确的统计，如何防范和化解地方财政风险，应该引起全社会和整个政府的共同关注。首先，本文在借鉴他人研究成果的基础上大胆创新，把地方财政风险界定为赤字风险和债务风险，把地方财政风险分为流量风险和存量风险，运用此分类方法，可以方便、直观地计算出地方财政风险。通过计算历年地方政府赤字和利用经验分析法得出基层政府债务后，得出了我国的地方财政风险。其次，对引起地方财政风险原因进行了大致的归纳，主要在于中央和地方的事权划分不清、财政收支不对称、转移支付的不规范和官员激励制度的缺陷。最后，针对以上原因，提出了可行性的解决方案：明确各级政府间事权划分、完善政府间转移支付、取消地方政府对国企的担保贷款权、赋予审计部门较大的监督权。同时，对各方案的实施目标、路径等问题进行了简单的论述。

关键词：  财政风险     分税制     财政体制
 
 
 

Title   Analysis and How to Prevent Local Fiscal Risk  

Abstract
After having experienced several financial turmoils, especial the financial storm in Southeast Asia, the entire society has developed a deep awareness on its seriousness and has reached a consensus to guard against it. However, because of various reasons, comparing to the financial risk, there is still insufficient attention to seriousness of local fiscal risk. How to analyze and define the local fiscal risk reasonably, how to carry on the correct statistics on each concrete factor causing local fiscal risk, how to guard and reconcile the local fiscal risk, these questions should cause the entire social and the whole government's attention. Firstly, on the basis of pioneer's research results, this article has made bold innovations which include defining the local fiscal risk as the deficit risk and the debt risk, dividing the local fiscal risk into the current capacity risk and the storage quantity risk. Using this method, we can conveniently and intuitively calculate the local fiscal risk Obtaining the deficit and debt of local government previous years, we can calculate our country's local fiscal risk. Secondly, there are many reasons to cause the local fiscal risk. Among these reasons, the unclear powers and obligation between the central committee and local government, the asymmetrical balance of fiscal revenue and expenditure, the unnormal transfer payment and the defects of official inspiration are main reasons. Finally, for the above reasons, feasible solutions are summarized: to give the clear division of obligation about the whole governments, to consummate the normal transfer payment, to cancel local government’s power of secured loan to state-owned enterprise, to entrust the Auditing department bigger supervisory authority. At the same time, some simple elaborations are made, such as the objective and the path of the program.

Keywords   Fiscal risk   System of tax distribution    Fiscal system

目  录

1引言 1
2地方财政风险界定及衡量 1
2.1地方财政风险内涵 1
2.2地方财政风险界定 2
2.3赤字风险 2
2.4债务风险 3
2.5风险的衡量 5
3地方财政风险的成因 6
3.1中央与地方事权划分不清 6
3.2中央与地方财政收支的不对称 7
3.3中央与地方转移支付的不规范 9
3.4官员激励制度的缺陷 10
4地方财政风险的防范 10
4.1进一步明确各级政府间事权划分 11
4.2完善政府间事权划分 12
4.3取消地方政府对国企的担保贷款权 13
4.4赋予审计部门更大监督权 14
结  论 16
致  谢 17
参 考 文 献 18
表1近几年地方政府预算内赤字数 2
表2西部某地区2004、2005年政府显性债务余额情况 4
表3近几年我国县乡政府的债务 5
表4中国各级政府主要支出责任的基本概况 6
表5分税制以来我国财政收入情况一览表 8
表6分税制以来我国财政支出情况一览表 8

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