地方財政(zheng)監察新規出臺!嚴查地方融資擔保(bao)和國有資產質押(ya)抵押(ya)
2016-12-21
香港萬得通(tong)訊社報道,財(cai)政(zheng)部(bu)12月19日印發《財(cai)政(zheng)部(bu)駐各(ge)地(di)(di)(di)(di)財(cai)政(zheng)監(jian)察專員辦事(shi)處(chu)實(shi)施地(di)(di)(di)(di)方政(zheng)府(fu)(fu)債務監(jian)督暫行辦法(fa)》(//home.gxandong.com/show-22-1595-1.html),明確財(cai)政(zheng)部(bu)駐各(ge)地(di)(di)(di)(di)財(cai)政(zheng)監(jian)察專員辦事(shi)處(chu)(簡稱專員辦)對(dui)地(di)(di)(di)(di)方政(zheng)府(fu)(fu)債務監(jian)督重點在(zai)于,政(zheng)府(fu)(fu)債務管理、違法(fa)違規融資(zi)擔(dan)保(bao)行為兩方面。
財(cai)政(zheng)(zheng)部強(qiang)調,地(di)方(fang)(fang)(fang)各級(ji)政(zheng)(zheng)府(fu)(fu)是地(di)方(fang)(fang)(fang)政(zheng)(zheng)府(fu)(fu)債務(wu)管理的責任(ren)主體(ti),辦法(fa)出臺的中心目的之一(yi)在于督(du)促地(di)方(fang)(fang)(fang)政(zheng)(zheng)府(fu)(fu)落(luo)實管理責任(ren)。而(er)專(zhuan)員(yuan)辦實施地(di)方(fang)(fang)(fang)政(zheng)(zheng)府(fu)(fu)債務(wu)監督(du),有利于發揮專(zhuan)員(yuan)辦就地(di)監督(du)優勢,加快推(tui)進(jin)建立全方(fang)(fang)(fang)位(wei)、常態化(hua)監督(du)體(ti)系,守住不(bu)發生(sheng)系統性(xing)風(feng)險(xian)的體(ti)現。辦法(fa)指(zhi)出,專(zhuan)員(yuan)辦常態化(hua)的監督(du)機制,包括調研、核查(cha)、檢查(cha)等(deng)手段(duan),必要時可(ke)延(yan)伸至相關政(zheng)(zheng)府(fu)(fu)部門、事(shi)業單位(wei)、融(rong)資平(ping)臺公司、金融(rong)機構等(deng)單位(wei),防范(fan)地(di)方(fang)(fang)(fang)政(zheng)(zheng)府(fu)(fu)通過企(qi)事(shi)業單位(wei)違法(fa)違規融(rong)資。同時,專(zhuan)員(yuan)辦重點(dian)加強(qiang)對(dui)政(zheng)(zheng)府(fu)(fu)債務(wu)高風(feng)險(xian)地(di)區(qu)的監督(du),定期評估風(feng)險(xian)。
該(gai)辦法明(ming)確,地(di)方政府(fu)融資行為是專員(yuan)辦監督(du)重(zhong)點(dian),并重(zhong)申(shen)地(di)方政府(fu)合規(gui)的融資行為的邊(bian)界,以下內容將(jiang)納入專員(yuan)辦監督(du)重(zhong)點(dian):
1.舉(ju)債(zhai)(zhai)方式(shi)。地方政府債(zhai)(zhai)務(wu)只能(neng)通過發(fa)行地方政府債(zhai)(zhai)券方式(shi)舉(ju)借,除此(ci)之(zhi)外政府及其(qi)所(suo)屬部門不得以(yi)任何(he)方式(shi)舉(ju)借債(zhai)(zhai)務(wu)。
2.擔(dan)保行(xing)為(wei)。除外債轉貸擔(dan)保外,地方政府(fu)不得為(wei)任何單(dan)位(wei)(wei)和個(ge)人的債務以任何方式提(ti)供擔(dan)保。特別是,地方政府(fu)及其所(suo)屬部門、事(shi)業單(dan)位(wei)(wei)等(deng)不得以機關(guan)事(shi)業單(dan)位(wei)(wei)及社會(hui)團體的國有資(zi)產為(wei)其他單(dan)位(wei)(wei)或企業融(rong)資(zi)進行(xing)抵押或質(zhi)押;學校、幼兒園、醫(yi)院等(deng)以公(gong)益為(wei)目的的事(shi)業單(dan)位(wei)(wei)、社會(hui)團體,不得以教(jiao)育設(she)施(shi)、醫(yi)療衛生設(she)施(shi)和其他社會(hui)公(gong)益設(she)施(shi)進行(xing)抵押融(rong)資(zi)。
3.股權投資(zi)(zi)(zi)(zi)行(xing)(xing)為。地(di)方政(zheng)府(fu)及(ji)其(qi)所屬部門(men)參與(yu)社(she)會資(zi)(zi)(zi)(zi)本(ben)(ben)合作項目,以(yi)及(ji)參與(yu)設立(li)創業(ye)投資(zi)(zi)(zi)(zi)引導基金、產業(ye)投資(zi)(zi)(zi)(zi)引導基金等(deng)(deng)各類基金時,不得承諾(nuo)回(hui)購其(qi)他出(chu)資(zi)(zi)(zi)(zi)人的投資(zi)(zi)(zi)(zi)本(ben)(ben)金、承擔其(qi)他出(chu)資(zi)(zi)(zi)(zi)人投資(zi)(zi)(zi)(zi)本(ben)(ben)金的損失,或(huo)者(zhe)向其(qi)他出(chu)資(zi)(zi)(zi)(zi)人承諾(nuo)最低收(shou)益;嚴格遵從市場化(hua)原則與(yu)社(she)會資(zi)(zi)(zi)(zi)本(ben)(ben)平等(deng)(deng)合作,實現風(feng)險共(gong)擔、收(shou)益共(gong)享,避(bi)免地(di)方政(zheng)府(fu)股權投資(zi)(zi)(zi)(zi)中出(chu)現“明(ming)股暗債”、利益輸(shu)送問題,防(fang)范地(di)方財政(zheng)運行(xing)(xing)風(feng)險和廉政(zheng)風(feng)險等(deng)(deng)。
此外,專員辦還將監督地(di)方政(zheng)府及(ji)其(qi)所屬部門是否以(yi)政(zheng)府債務對應(ying)的資產(chan)重(zhong)復融(rong)資,督促地(di)方政(zheng)府加強政(zheng)府資產(chan)管理(li)。
地(di)方(fang)政府融(rong)資(zi)行(xing)(xing)為(wei)中,很(hen)多都由平(ping)臺公(gong)司完成,因此專員辦對融(rong)資(zi)平(ping)臺公(gong)司融(rong)資(zi)行(xing)(xing)為(wei)的監督為(wei)工作重點(dian)之一。辦法重申了融(rong)資(zi)平(ping)臺公(gong)司融(rong)資(zi)行(xing)(xing)為(wei)的邊(bian)界,以下內容將納入專員辦監督重點(dian):
1.地(di)(di)方政府對融(rong)資(zi)(zi)平臺注(zhu)資(zi)(zi)行為。地(di)(di)方政府及其所屬(shu)部門(men)將(jiang)土地(di)(di)注(zhu)入(ru)(ru)融(rong)資(zi)(zi)平臺公(gong)(gong)(gong)司應(ying)當履行法定的出(chu)讓(rang)或劃撥程序(xu),不(bu)得將(jiang)公(gong)(gong)(gong)益(yi)性資(zi)(zi)產(chan)作(zuo)(zuo)(zuo)為資(zi)(zi)本注(zhu)入(ru)(ru)融(rong)資(zi)(zi)平臺公(gong)(gong)(gong)司,不(bu)得將(jiang)儲備土地(di)(di)作(zuo)(zuo)(zuo)為資(zi)(zi)產(chan)注(zhu)入(ru)(ru)融(rong)資(zi)(zi)平臺公(gong)(gong)(gong)司,不(bu)得承(cheng)諾將(jiang)儲備土地(di)(di)預期出(chu)讓(rang)收入(ru)(ru)作(zuo)(zuo)(zuo)為融(rong)資(zi)(zi)平臺公(gong)(gong)(gong)司償債資(zi)(zi)金來源。
2.融資平臺公(gong)司融資決(jue)(jue)策監督。融資平臺公(gong)司舉(ju)借債(zhai)務應(ying)當由企業決(jue)(jue)策機構(gou)決(jue)(jue)定,政(zheng)(zheng)府(fu)及其所屬部門不得以文件、會議紀(ji)要、領導批示等任(ren)何形式(shi)要求或決(jue)(jue)定企業為政(zheng)(zheng)府(fu)舉(ju)債(zhai)或變(bian)相(xiang)為政(zheng)(zheng)府(fu)舉(ju)債(zhai)。
3.融(rong)(rong)(rong)資(zi)(zi)(zi)平(ping)臺公(gong)司(si)抵(di)質(zhi)押融(rong)(rong)(rong)資(zi)(zi)(zi)。只承(cheng)擔公(gong)益性(xing)項(xiang)目建設(she)或運營任務(wu)、主要(yao)依(yi)靠(kao)財政(zheng)性(xing)資(zi)(zi)(zi)金償還債務(wu)的融(rong)(rong)(rong)資(zi)(zi)(zi)平(ping)臺公(gong)司(si),不得以財政(zheng)性(xing)資(zi)(zi)(zi)金、政(zheng)府國有資(zi)(zi)(zi)產(chan)抵(di)(質(zhi))押或作為償債來(lai)源進行(xing)融(rong)(rong)(rong)資(zi)(zi)(zi)(包括(kuo)銀行(xing)貸款、企業債券(quan)、公(gong)司(si)債券(quan)、信托產(chan)品、中期票據、短期融(rong)(rong)(rong)資(zi)(zi)(zi)券(quan)等形(xing)式)。
4.地方政府(fu)向融資(zi)(zi)平臺(tai)公司提供(gong)擔保(bao)行為(wei)。地方政府(fu)及其(qi)所(suo)屬部門、公益目的(de)事業單(dan)位和人民團體不得違反(fan)法律法規等(deng)規定(ding),以出具擔保(bao)函、承諾函、安慰函等(deng)任何(he)形(xing)式為(wei)融資(zi)(zi)平臺(tai)公司融資(zi)(zi)提供(gong)擔保(bao)。