【作者】 戴传利；

【导师】 陈宏光；

【作者基本信息】 安徽大学 ， 经济法学， 2014， 博士

【摘要】 地方政府通过负债进行资金融通更是现代许多国家一种普遍现象。虽然早期的古典经济学家如亚当·斯密和大卫·休漠等认为地方政府不应当举债,举债有悖于政府职能,是有害的。但20世纪30年代的经济大衰退引发了经济学理论人关于政府债务的新思考,提出了政府债务有益于社会的“政府债务新理论”。现代实践中,债务融资已经是大多数国家的正常的政府经济行为。近些年来,我国地方政府债务融资规模不断扩大,引发了依法监管的热议。我国关于地方政府债务融资监管立法非常滞后,监管的经验也不足。我国《预算法》要求地方政府“收支平衡,不列赤字,除非法律另有规定或者国务院同意方可发行债券”,赤字的禁止以及发行债券权的近乎缺失与地方政府的发展需求以及中央政府分配给地方的事权任务是截然不符的。伴随着我国城市化需求的加快和经济发展的需求,地方政府的财政收入显然不能满足其财政支出的需求。我国一方面鼓励地方政府进行债务融资发展,另一方面又担心地方政府债务过度膨胀。缺乏系统监管的无序的地方政府债务融资行为引起了党和国家的高度关注。多名国家领导人都提出要加强地方债务管理,防止地方性债务危机以及系统性的金融危机,确保财政和金融安全。但我国地方政府债务融资监管立法明显落后于现实需要,亟待构建比较完善的地方政府债务融资监管法律体系,加强对地方政府债务融资行为的监管。本文尝试把与地方政府债务融资监管相关的所有法律综合起来进行分析,以地方政府债务融资为主线,以经济学和管理学上研究成果为依托,从监管法律规则构建视角进行分析。本文按照提出问题、分析问题以及解决问题之逻辑顺序而展开。导论部分在描述我国地方政府债务融资乱象的基础上,提出本文选题的由来；分析了国内相关研究成果以及国外的研究现状,采用理论与实际相结合、跨学科分析等研究方法；分析了本文研究的现实意义、主要创新之处以及研究不足之处。本文从六个方面就地方政府债务融资监管法律制度进行了全面阐述。第一,对地方政府债务融资监管法律问题进行了一般性研究,澄清地方政府债务、地方政府债务融资、地方政府债务融资监管及监管法律几个概念的内涵和外延；分析了地方政府债务融资监管法律法的特点和性质,提出地方政府债务融资监管法属于经济法性质的观点；从法律视角提炼了国内外地方政府债务融资监管的主体范围及监管权力。第二,采用实践分析的方法,分析了我国地方政府债务融资的主要载体——地方政府债务融资平台(公司)的主要特点以及对经济发展、基础设施建设、民生建设等方面所做出的贡献,对平台公司监管立法的主要问题进行了分析,重点评析了国务院《关于加强地方政府融资平台公司管理有关问题的通知》及其相关文件的利弊得失,为完善我国地方政府融资平台监管研究提供了前提。第三,采用比较分析的方法,对联邦制和单一制国家各选出三个典型,对其地方政府债务融资监管立法现状进行介绍,在此基础上,对国外相关法律体系的特点进行了概括,为我国地方政府债务融资监管立法模式的选择提供经验参考。国外在地方政府债务融资监管方面已经形成了一些比较成熟的监管规则框架,本文从国外地方政府债务危机介绍入手,系统概括了国外监管法律体系的构成的主要规则,以地方政府债务融资时间为切入点,比较了国外地方政府债务融资监管的事前、事中、事后监管的主要制度设置,他山之石,可以攻玉,对构建我国监管法律体系很有借鉴意义。第四,分析了我国地方政府债务融资监管法律体系的现状及其特点、存在的问题等,在概括了国外三种立法模式的基础上,提出了我国采用第二种立法的模式的建议,为构建我国地方政府债务融资法律体系提供理论分析。第五,在第四章立法模式选择分析的基础上,就制定我国《地方债务融资监管法》的必要性和可行性、立法目的和立法原则等内容提出了具体建议。第六,在前述实证分析、比较分析的基础上,提出了制定我国《地方政府债务融资法》的若干建议。主要从两个方面提出构想,提出我国地方政府政府融资监管法事前、事中、事后制度构建的若干建议,并对实践监管的重点——地方政府融资平台公司监管提出完善建议。更多还原

【Abstract】 Local government financing by liabilities is a common phenomenon in many modern countries. Although the classical economists such as Adam Smith and early David Hume, that the local government should not borrow, borrow against the government function, is harmful. But in twentieth Century30’s recession triggered a new thinking on government debt economic theory, put forward a new theory of government debt the government for the benefit of society "". In modern practice, debt financing is most of the country’s normal economic behavior of government. In recent years, the scale of local government debt financing in China continues to expand, triggered a hot discussion of supervision according to law. China’s local government debt financing supervision legislation is lagging, supervision also lack experience. China’s "budget law" requires the balance of local government "balance of payments, the deficit is not out, unless otherwise provided by law or the State Council approval to issue bonds", deficit prohibition and issuing bonds right near development demand deficiency and the local government and the central government allocated to the local government is not completely task. With the demand of our city to accelerate and the needs of economic development, the local government revenue obviously can not meet the demand of the fiscal expenditure.On the one hand, encourage local government debt financing, on the other hand, the local government debt financing with anxiety. Lack of supervision of local government debt financing behavior disorder caused the high attention of the party and the state. Many state leaders have proposed to strengthen debt management, preventing the local debt crisis and systemic financial crisis, to ensure that the fiscal and financial security. But China’s local government debt financing supervision legislation lags far behind the reality needs, to build a relatively perfect legal system of supervision of local government debt financing, strengthen the supervision of local government debt financing behavior. This paper attempts to related and local government debt financing supervision all the legal analyze them synthetically, the local government debt financing as the main line, to economics and management research results as the basis, from the perspective of the construction of the legal regulations of Carding. According to this problem, problem analysis and problem solving and sequential logic. The introduction part based on describing the mess of local government debt financing in China, puts forward the origin of this topic; analysis of domestic related research and present situation of foreign research, using a combination of theory and practice, interdisciplinary analysis; analyzed the practical significance of this paper, the main innovation and research.This article from the six aspects of local government debt financing supervision legal system are expounded. First, on the legal problems of local government debt financing supervision of general research, clear the intension and extension of local government debt, local government debt, local government debt financing supervision and regulation legal concepts; analyzes the characteristics and the nature of local government debt financing supervision law law, put forward local government debt financing regulation law belongs to the nature economic law view; from the angle of law from the domestic and foreign local government debt financing supervision and regulatory power. Second, by using the method of practical analysis, analyzed the main carrier--local government debt financing of local government debt financing platform (company) of the main characteristics and the contributions to economic development, infrastructure construction, people’s livelihood construction, the main problems of the Platform supervision legislation are analyzed, focusing on the assessment of the State Council "on the strengthening of local government financing Platform Co management related issues notice" and the relevant documents of the pros and cons, provides the premise for the improvement of local government financing platform supervision research. Third, using the method of comparison, poetic couplet federal system and unitary state of each selected three typical, the local government debt financing supervision legislation present situation are introduced, on this basis, features of the foreign related legal system are summarized, providing reference for the legislative mode of local government debt financing choice of china. Abroad has already formed some mature regulatory rules in the framework of the local government debt financing regulation, this article starts with an introduction of foreign local government debt crisis, summarizes constitute the main rules of foreign legal system, the local government debt financing as the starting point, the local government debt financing supervision beforehand, in the main, ex post regulation system, Outside the Box, jade, is of referential significance to the construction of China’s legal system of supervision. Fourth, analysis of the status and characteristics of China’s local government debt financing, legal system of supervision of the existing problems, based on analyzing the three kinds of foreign legislative pattern, proposed our country the second legislative model is proposed, for the construction of the theoretical analysis of financial legal system with local government debt of china. Fifth, basis of analysis in the fourth chapter legislation mode, legislation "local debt financing supervision law" the necessity and feasibility of legislation, legislative purpose and principle were proposed. Sixth, in the empirical analysis, comparative analysis, put forward the development of China’s "local government debt financing law" suggestions. The main idea from two aspects, puts forward some proposals of government financing supervision law of local government in China before, during and after the event, the system construction, and the practice of Supervision--local government financing Platform Co regulatory proposals.更多还原