【作者】 杜仲霞；

【导师】 华国庆；

【作者基本信息】 安徽大学 ， 经济法学， 2014， 博士

【摘要】 近年来,世界上许多国家都陷入了有史以来最为严重的债务危机。在中国,地方政府债务规模的快速增长使得政府性债务问题日益成为社会关注的焦点。公共债务已成为超越经济、文化、国界的全球性问题。公共债务是一国政府财政收支出现赤字造成的,是当代各国财政收入和支出的一个重要组成部分。科学合理地运用公共债务可以弥补财政赤字,筹集建设资金,协调国民经济运行,促进经济平稳快速发展。然而公共债务是一把双刃剑,如果没有相关立法对政府的举债做出限制,当政者就会毫无节制地滥发公债,加重政府清偿债务的支出负担,将政府拖入“借新还旧”的恶性循环境地,使得“捐税国家”蜕变成“债务国家”形态。日益严重的债务危机引发人们对公共债务法律制度的反思,公共债务法是社会主义市场经济法律体系的重要组成部分,但是我国公共债务法律制度供应严重不足,急需颁布一部完整的公共债务法来规范政府举债行为。公共债务法是调整公共债务法律关系的基础和依据,但是仅有公共债务法还不足以规范公共债务的举借、发行、使用、偿还和监管。因此,在公共债务法实施和运行的过程中,需要建立一系列的具体法律制度,这些具体法律制度构成一个不可分割的公共债务法律制度体系。目前,美国、日本和我国台湾等国家和地区都颁布较为系统的公共债务法律法规,并建立了完善的公共债务法律制度,为我国公共债务法律制度的建立和完善提供了借鉴。其中值得借鉴的启示包括公共债务法律制度具有系统性、贯彻了公债法定原则、地方政府拥有适当自治下的举债权和公共债务立法模式深受国家结构形式的影响等方面。公共债券的发行是公共债务运行的起点和基础,公共债务发行法律制度是公共债务法律制度的重要组成部分。公共债务发行主体主要包括中央政府、地方政府和公共机构。在我国,国债的发行主体比较明了,地方政府应当在拥有适当自治权的前提下拥有举债权,同时地方政府举债权应当受到适当限制。对于公共债务规模的法律控制主要包括实体法控制和程序法控制两个方面。在实体法方面主要通过立法规定公共债务的举借上限和公共债务预算的编制进行控制。在程序法上主要是通过议会对公共债务举借和发行的审批监督来达到控制公共债务规模的目的。我国应当完善公共债务规模控制制度,通过立法设定国债和地方政府债务举借的规模控制标准,有效地控制公共债务的规模。公共债务的使用和偿还是公共债务制度的重要环节。我国公共债务的使用应当遵循使用范围法定的原则,公共债务的使用应从经济建设领域转向公共领域。另外,通过加强预算的监管来加强对公共债务使用范围的限制,提高公共债务的使用效率。为了维护公共债务债权人的权益,立法还应当明确规定公共债务偿债资金的来源,依法建立偿债基金制度。公共债务的监管是公共债务制度有效发挥作用的保障。受经济发展水平、政治体制和法律体系影响,公共债务监管包括政府监管和自律监管相结合、独立机构监管和行政监管三种监管模式。为了加强公共监管,我国应当选择独立机构监管的模式,建立公共债务的独立监管机构——公共债务管理委员会。公共债务的监管包括预算监管、审计监管和行业自律监管。我国公共债务监督存在以下问题：我国人大对公共债务的预算监督独立性不够、监督的深度和广度不够；我国审计机关地位的附属性导致公共债务的审计监督不力；我国公共债务市场自律性监管还未有效发挥作用。为改善我国公共债务监管,应对我国公共债务监管制度进行重构：加强人大对于预算的编制监督,赋予人大公共债务预算修正权；提高审计机关的法律地位,将审计机关划归人大,审计机关应将公共债务审计作为每年审计工作的重点；加强公共债务自律性监管,明确公债协会的职权。公共债务法律制度的完善最终要落实在立法上,我国已颁布大量关于公共债务的法律法规,但是我国公共债务立法却存在不少问题,亟待完善。应当结合我国的现实国情,在借鉴的基础上移植他国已有的经验,颁布专门的公共债务法。我国国债和地方公债发行的大量活动,为制定颁布“公共债务法”提供了实践基础。我国已有的法律法规为“公共债务法”的制定提供了法律基础。结合我国的国情,我国公共债务立法宜采取国债和地方公债统一立法的模式。在立法过程中要注意公共债务法和《宪法》、《预算法》、《证券法》、《担保法》等相关法律法规的协调。更多还原

【Abstract】 Many countries have fallen into the most serious debt crises in the history in recent years. The rapid increase of the local government debt has made the government debt problem a social focus in China. The public debt has become a global problem which has surpassed beyond the limits of economy, politics, culture and national boundary. The public debt is caused by the budget deficits, which has become an important part of one country’s financial revenue and expenditure. The rational use of public debt can remedy deficit, adjust macro-economy and promote economic increase. But the public debt is a two-edged sword, without legislative restrictions to the raising of the government public debt; the government will abuse the power of borrowing, which can aggravate the government’s repayment burden. The government has to refund the debt and becomes a "debt state" from a "tax state" finally. The serious debt crises make the people introspect into public debt legal system. The public debt law is an important law of market economical legal system, but the supply of public debt legal system is quite inadequate in China, a integral public debt is needed to regulate the borrowing of public debt. The public debt law is the base to regulate the public debt legal relationship, but only one law is not enough, we need a series of legal systems to regulate the raising, usage, repayment and supervision of public debt.The United States, Japan, Taiwan District and other countries and regions have enacted sophisticated public debt laws and regulations and have established perfect legal system of public debt, which offers references for the establishment and improvement of the public debt legal system in China. These references include that the public debt legal system is systematical, the public debt legal system follow the principle of public debt legitimacy, the local government has authority to issue bonds under appropriate autonomy, the public debt legislative model is influenced by the structural form of state and so on.The issuance of public debt bonds is the beginning and base of the public debt system operation, the legal system on issuance of public debt is an important part of the public debt legal system. The issuers of the public debt consist of the central government, the local government and public institutions. In China, the issuer of the treasury bond is explicit, the local government should have power to issue the local government bonds under appropriate autonomy, the power of issuing government bonds for local government should be limited at the same time. The legal regulations of public debt dimension consist of substantial law regulation and procedural law regulation. The substantial law regulations conclude the public debt limits and compilation of the public debt budget. Parliament can control the scale of public debt through the examination and approval of public debt borrowing and issuing. In order to control the scale of public debt, we should perfect the system of the public debt limits and set the standards of controlling the scale of treasury bond and local government borrowing through the legislation.The use and repayment are essential parts of the public debt system. The usable range of public debt should obey the principle of public debt legitimacy; the use of public debt should be transferred from the economic construction field to the public field. Moreover, the budget supervision should be strengthened to limit the use range of the public debt and to enhance the efficiency of the use of public debt. To safeguard creditors’rights and interests, the public debt law should provide the sinking fund system and the sources of fund.The supervision of public debt is the guarantee of the effective operation of public debt system. Influenced by economy development level, political system and legal system, there are three kinds of public debt supervision model:self regulation and administration supervision of government model, specialized agency model and executive supervision model. To strengthen the public debt supervision, China should choose specialized agency model, a specialized supervision agency--Public Debt Managing Committee should be instituted. The supervisions of public debt consist of the budget supervision, audit supervision and self-regulation. In China, the public debt supervision exists the following problems:the public debt budget supervision of the People’s Congress is short of independence, the range and depth of the supervision isn’t enough; the legal status of the audit institution is affiliated with the government, which result in the audit supervision is ineffective; the self discipline supervision of the public debt market isn’t working. To improve the public debt supervision in China, the public debt supervision system should be reconstructed:The budget planning supervision of the People’s Congress should be strengthened, the People’s Congress should have the power to amend the public debt budget; to enhance the legal status of the audit institution, the audit institution should be placed under the jurisdiction of the People’s Congress, its one of important tasks is to audit the public debt in annual work program; to improve the self-discipline supervision of the public debt market, the function and power of public association should be provided clearly.The perfection of the public debt legal system will depend crucially on the legislation. Though large number of laws and regulations on public debt were enacted, they must be improved. In China, we must combine international experience with our national conditions to enact specific public debt law. Massive issuance of public debt bonds by central government and local government provide practical basis for the enactment of "Public Debt Law". The present laws and regulations provide the legal foundation for the enactment of "Public Debt Law". Considering our national conditions, on legislative model, we should set down a uniform Public Debt Law concluding central government public debt and local government public debt. We should achieve harmonization in the public law and other laws and regulations such as Constitution, Budget Law, Securities Law and Mortgage Law during legislation.更多还原