湖北经济学院本科毕业（设计）论文2012届普通本科毕业论文（设计）存档编号：毕业论文（设计）题目：关于我国地方政府债券发展相关问题的思考专业：金融学院系：金融学院年2008级学080301089姓名：李思诗指导教师：许传华职湖北经济学院教务处制湖北经济学院本科毕业〔设计)论文摘要地方政府债券是指由地方政府代表辖区内居民向社会举债，来建设本地公用事业的借款凭证。美国次贷危机引发的国际金融危机对我国的负面影响逐步显现，面对经济严重下滑，财政收支紧张的状况，财政部通过发行国债大规模地增加政府投资。为了明确中央和地方的责任，地方政府也相应安排了配套资金，而发行地方政府债券是地方政府筹措资金比较规范的途径。地方政府财政支出比重却不断上涨，地方政府财权和事权的不协调，使地方政府陷入巨大的财政困境，因此中国各地区、各层级的地方政府大都在不同程度上举债度日或负债经营，而且所负债务的种类之多，负担之重，已超出一般人之想象。今年中国政府首次由财政部代理发行了地方政府债券，并负责代办还本付息，其信用接近于国债，成为地方政府配合中央扩内需保增长目标的重要举措，也使得我国在市政债券发行的可行性与必要性方面终于迈出了关键的一步。与此同时，也暴露出我国在市政债券发展方面的很多问题。关键词：政府信用地方财政地方政府债券湖北经济学院本科毕业〔设计)论文AbstractLocal government bond is the loan certificate by local governmentrepresentatives within the jurisdiction of residents to the social debtto build the local utility.U.S subprime mortgage crisis triggered by thenegative impact of the international financial crisis on China isgradually revealed,faced with severe economic downtown and tense,ourbudget situation,the Ministry of Finance on a large scale increase ingovernment investment through issuing treasury bonds.In order to clearthe central and local responsibility,local governments have alsoarranged for matching funds,and issuing local government bonds which isa fairly standard way.The proportion of local government expenditure isrising and the lack of coordination financial authority make localgovernments into huge financial difficulties,and various regions ofChina,at all levels of local government mostly in varying degrees,debtor debt management,and its type is beyond imagination.The Chinesegovernment this year firstly issued local government bonds by the Ministryof Finance and is responsible for agency debt service credit,it closesto the national debt and has become an important measure of maintainingthe growth target,and also makes our country take a crucial step in thefeasibility and necessity of municipal bond.At the same time,but alsoexposed many of the problems of our country in the development of municipalbonds.Keywords:government credit;local financial;Municipal bonds