我国地方公债发行与制度设计研究

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1、国内图书分类号口口口口国际图书分类号口口．口口西南交通大学研究生学位论文我国地方公债发行与制度设计研究矩姓级三QQ堕丝二oo六年五月西南交通大学硕士研究生学位论文第

2、I页AbstractThestudyontheissuingofthelocalgovernmentbondinChinaSince1998ourgovernmentperformedtheproactivefinancialpolicy,theissuingscaleofnationaldebtincreasedrapidly．Thepolicyofnationaldeb

3、tisbecomingallimportantmeal坞toadjusteconomymacroscopieally．Whereas，asapartofthesystemofpublicdebtthematterofthelocalgovernmentalbondhasn'tbeenemphasized．Theanalysisofthetheoryofthelocalgovernmentalbondhasbeeninthepaper．BecauseoRrCOuntrylawprohibitthatthelocalgovernmentis

4、suebond．Infact,inordertoacceleratethedevelopmentofeconomy,manylocalgovernmentshadalargecovertdebt,financialconditionworsenrapidly．Itisthetimetopermitthatsomelocalgovernmentissuebond．Theissuingofthelocalgovernmentbondisinternallybasedontheneedofexercisingfunctionsandpower

5、soflocalgovernment,systematicallyonthedebtdebt-sh出-ingsystem．Infact,Chinahasalreadyownedthenecessityandbasicconditionofissuingthelocalgovernmentbondinitially．Withtheeconomicrestructuringfurtherdeepening,openinglocalbondmarketshasbecomethetrendofthetimesandhadabundant,nec

6、essityandfeasibilityOnthebasisoftheanalysisofthetheoryofthelocalgovernmentbondinmypaper,Idiscussedsomemattersasfollows：thenecessityandfeasibilityofissuingthelocalgovernmentalbond，theelementaryassumptionoferectingthesystemoflocalgovernmentalbond,someproblemsofissuingthelo

7、calgovernmentalbondneedtodealwith．SobasedOntheexperiencesofAmericanandJapanesebondmarketsandtheanalysisthefiscaldilelnnlaoflocalgovernments．thearticlehasproposedthefundamentalframeworkofthelocalgovernmentbond．Webond．takencanchoosesomecitiestomakeexperimentsofissuingtheis

8、suingpatternistObediversi五ed,TheissuingmunicipalintotheCOnsiderationofcapitalneedoflocalgovernment．Keywords：Thetax·sharingsystemFiscaldilemmaLocalTheeconomicalfunctiongovernmentbondsIssue西南交通大学硕士研究生学位论文第1页1．1问题的提出第1章绪论改革开放以前，我国财政实行统一领导，分级管理的体制，财政收支实行“统收统支”．1994年我国开始了中央和地

9、方的分税制改革，在划分事权的基础上，划分中央与地方的财政支出范围，按税收划分收入．分税制改革推出后，规范了政府间财政分配关系，强化中央宏观调控能力，但地方财政收入比重下降。以1994年为例，分税制改革后，中