論地方財政風(fēng)險及防范

財務(wù)管理論文編號:CW095  論文字?jǐn)?shù):12679,頁數(shù):22

目  錄

1引言 1
2地方財政風(fēng)險界定及衡量 1
2.1地方財政風(fēng)險內(nèi)涵 1
2.2地方財政風(fēng)險界定 2
2.3赤字風(fēng)險 2
2.4債務(wù)風(fēng)險 3
2.5風(fēng)險的衡量 5
3地方財政風(fēng)險的成因 6
3.1中央與地方事權(quán)劃分不清 6
3.2中央與地方財政收支的不對稱 7
3.3中央與地方轉(zhuǎn)移支付的不規(guī)范 9
3.4官員激勵制度的缺陷 10
4地方財政風(fēng)險的防范 10
4.1進(jìn)一步明確各級政府間事權(quán)劃分 11
4.2完善政府間事權(quán)劃分 12
4.3取消地方政府對國企的擔(dān)保貸款權(quán) 13
4.4賦予審計(jì)部門更大監(jiān)督權(quán) 14
結(jié)  論 16
致  謝 17
參 考 文 獻(xiàn) 18
表1近幾年地方政府預(yù)算內(nèi)赤字?jǐn)?shù) 2
表2西部某地區(qū)2004、2005年政府顯性債務(wù)余額情況 4
表3近幾年我國縣鄉(xiāng)政府的債務(wù) 5
表4中國各級政府主要支出責(zé)任的基本概況 6
表5分稅制以來我國財政收入情況一覽表 8
表6分稅制以來我國財政支出情況一覽表 8

摘    要
 在歷經(jīng)多次金融風(fēng)波特別是東南亞金融風(fēng)暴之后，全社會對金融風(fēng)險的危害性有了深刻了解，從而對防范和化解金融風(fēng)險形成了共識。然而對財政風(fēng)險問題，尤其是地方財政風(fēng)險問題，由于多方原因，目前仍存在認(rèn)識不足、重視不夠的問題。如何合理分析和界定地方財政風(fēng)險，如何對引起地方財政風(fēng)險的各個具體要素進(jìn)行正確的統(tǒng)計(jì)，如何防范和化解地方財政風(fēng)險，應(yīng)該引起全社會和整個政府的共同關(guān)注。首先，本文在借鑒他人研究成果的基礎(chǔ)上大膽創(chuàng)新，把地方財政風(fēng)險界定為赤字風(fēng)險和債務(wù)風(fēng)險，把地方財政風(fēng)險分為流量風(fēng)險和存量風(fēng)險，運(yùn)用此分類方法，可以方便、直觀地計(jì)算出地方財政風(fēng)險。通過計(jì)算歷年地方政府赤字和利用經(jīng)驗(yàn)分析法得出基層政府債務(wù)后，得出了我國的地方財政風(fēng)險。其次，對引起地方財政風(fēng)險原因進(jìn)行了大致的歸納，主要在于中央和地方的事權(quán)劃分不清、財政收支不對稱、轉(zhuǎn)移支付的不規(guī)范和官員激勵制度的缺陷。最后，針對以上原因，提出了可行性的解決方案：明確各級政府間事權(quán)劃分、完善政府間轉(zhuǎn)移支付、取消地方政府對國企的擔(dān)保貸款權(quán)、賦予審計(jì)部門較大的監(jiān)督權(quán)。同時，對各方案的實(shí)施目標(biāo)、路徑等問題進(jìn)行了簡單的論述。

關(guān)鍵詞：  財政風(fēng)險     分稅制     財政體制 

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