分类号D912.29密级
U D C 34编号10486
硕士学位论文
政府违规担保的辨识、责任与治理
研究生姓名：柯阳
学号：2018201060110
指导教师姓名、职称：熊伟教授
专业名称：经济法学
研究方向：财政税收法
二〇二一年五月
Identification,Liability and Governance of
Illegal Government Guarantee
By
Ke Yang
May,2021
政府违规担保的辨识、责任与治理
摘要
我国《预算法》和《民法典》明文禁止政府违规提供担保，然而在实践中政
府违规提供担保的现象却屡禁不止。通过梳理财政部公布的政府违规担保的典型
案例发现，政府违规担保主要发生在经济较落后的市县，担保对象多为地方融资
平台，违规担保的形式多种多样且存在法律定性模糊等问题。地方政府的违规担
保存在破坏预算授权制度、增加地方政府隐性债务、阻碍市场有效竞争、降低经
济运行效率等诸多危害。当前在财政体制改革和地方债治理的宏观背景下，政府
违规担保问题可以看作是地方债问题的衍生品。政府违规担保乱象的产生既根植
于地方政府强烈的融资需求，同时也与当前对政府变相融资的法律约束不足有
关，长久以来行政规范层面对这一问题的妥协在客观上也助长了政府违规担保的
泛滥。
政府违规担保是指政府及其所属部门、机构等主体违反法律法规和相关规范
性文件的规定，以直接或者间接的方式为其他单位或个人提供的显性的并具备法
律意义上担保功能的担保行为，包括各种典型担保和非典型担保。当前实践中政
府违规担保的形态多样且法律定性模糊，为此提出以主体特定性和行为特定性为
核心的认定标准，以加强对政府违规担保行为的法律辨识。同时，由于司法层面
和行政规范层面对政府违规担保的规制口径并不一致，对于行政规范所列举的各
种类型的政府违规担保可以按照是否典型进行分类，两种类型的政府违规担保在
法律责任层面存在着一定的差异。政府违规担保被判定无效并不意味着免除了政
府的偿付责任，政府需对此承担因缔约过失而产生的民事赔偿责任，同时相关的
责任单位和责任人员也要承担相应的行政责任。构建政府违规担保的综合治理机
制具体包括：其一，在治理地方政府违规担保乱象的层面，加强对政府违规担保
协议的清理规范，推进政府或有债务信息公开，进一步完善地方政府财政重整制
度；其二，在规范地方融资平台、金融机构的运行层面，应当加速剥离地方融资
平台的政府融资职能，加强对金融机构参与政府性融资的合规监管；其三，在回
应地方政府正当合理的融资需求层面，切实改善欠发达地区基层政府财力，积极
拓宽融资渠道，健全市场化的融资体系。
关键词：政府违规担保；或有债务；地方融资平台；安慰函
I
武汉大学硕士学位论文
Abstract
The Budget Law and Civil Code expressly prohibit the government to provide
guarantee in violation of regulations,but in practice,the phenomenon of government
to provide guarantee in violation of regulations is repeatedly prohibited.Through
analyzing the typical cases of illegal government guarantee published by the Ministry
of Finance,it can be found that the illegal government guarantee mainly occurs in the
cities and counties with relatively backward economy,and the objects of guarantee are
mostly local financing platforms.The forms of government guarantee in violation of
regulations are varied and difficult to be legally defined.The illegal guarantee of local
government has many harms,such as destroying the budget authorization system,
increasing the implicit debt of local government,hindering the effective market
competition,and reducing the efficiency of economic operation.Under the
background of the reform of the fiscal system and the governance of local government
debt,the issue of illegal guarantee by the government can be regarded as the
derivative of local government debt.The problem of illegal government guarantee is
not only rooted in the strong financing demand of local governments,but also related
to the current lack of legal constraints on disguised government financing.The
compromise of administrative norms on this issue for a long time has objectively
contributed to the flood of illegal government guarantee.
Illegal government guarantee refers to explicit guarantee behaviors with legal
guarantee function provided by the government and its subordinate departments and
institutions directly or indirectly for other units or individuals in violation of laws,
regulations and relevant normative documents,including all kinds of typical guarantee
and non-typical guarantee.In current practice,the forms of illegal government
guarantee are various and difficult to be legally defined.Therefore,the identification
standards of subject specificity and behavior specificity are put forward to strengthen
the legal identification of illegal government guarantee.At the same time,because the
judicial level and the administrative standard level are not the same on the regulation
of illegal government guarantee,the various types of illegal government guarantee
listed in the administrative norms can be classified according to whether it is typical
or not,and the two types of government guarantee for violation of regulations have
certain differences in the level of legal liability.The invalidity of illegal government
guarantee does not mean that the government is exempted from the liability for
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政府违规担保的辨识、责任与治理
payment,the government should bear the civil liability for compensation due to the
fault of contracting,and the relevant units and persons should also bear the
corresponding administrative responsibility.We should build a comprehensive
governance mechanism for the government's illegal guarantee.First,in the aspect of
the governance of the local government's illegal guarantee,we should strengthen the
clean-up and regulation of the government's illegal guarantee agreement,promote the
disclosure of government's contingent debt information,and further improve the local
government's financial restructuring system.Second,in terms of regulating the
operation of local financing platforms and financial institutions,we should accelerate
the stripping of government financing functions of local financing platforms and
strengthen the compliance supervision of financial institutions'participation in
government financing.Third,in response to the legitimate and reasonable financing
needs of local governments,we should effectively improve the financial resources of
basic-level governments in underdeveloped areas,actively expand financing channels,
and improve the market-based financing system.
Keywords:Illegal Government Guarantee;Contingent Liabilities;Local
Financing Platform;Letter of Comfort
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