Constitutional Research On Local Government Debt Of Our State

At present constitution and the law about the local government debt was very few in China, neither provided the legal principle of tax revenue,also did not stipulate the division of the right of the central land tax. In academia,the domestic debt issue was mainly focused on the field of economics research,the field of law research on this issue was relatively scarce. The lack of the legal system and theory did not adapt to the present situation and the important influence of the local debt issue in our country. Local government debt issuance,as a special kind of financial income,had not been recognized in the constitution,and it was not necessary to regulate the principle of the constitution. Therefore,it was of great theoretical significance and value to study the theory of local government debt issuance in the perspective of constitutional law.This dissertation studied the local government debt from the perspective of constitutional law. Firstly,it analyzed the inherent logic relation between debt and constitutionalism from the angle of ought to be. The study of the relationship between democracy,human rights and the rule of law and other constitutional elements,so as to study the issue of debt in different countries or regions to provide macro guidance. Secondly,the relationship between debt and constitutionalism was studied from the perspective of empirical research. To study the characteristics and rules of local government debt issuance under different national characteristics,state structure and organization form,and to reveal the internal logic between the debt issue and the specific regime. Finally,through the discussion of the necessity of controlling the debt of the constitutional government,the proposal to use the constitution to control the debt issue was put forward.This dissertation was divided into four chapters.Chapter Ⅰ:The basic principle of local government debt. It defined the related concepts, and put forward the constitutional value of local government debt control;Chapter Ⅱ:Analysis on the basic situation of local government debt in China. The main problems existing in local government debt in China was discussed, and the constitutional control mechanism of local government debt in China was reviewed;Chapter Ⅲ:The constitutional path to solve the problem of local government debt in China.The main solution was to clear the main status of local government debt issuance,improve the local budget examination and supervision system of local government debt,improve the information disclosure mechanism of local government debt,and promote various forms of public-private cooperation;Chapter Ⅳ:Conclusion. This section summarized research conclusions of the thesis,pointed out the inadequacies of the research,and put forward the future research prospects.