摘要
作为引进外资的一种重要形式,政府举借外债对缓解经济建设资金的不足,促进经济建设的发展将起到积极作用。但由于重借轻管、淡漠还贷、借贷无序,形成较大财政债务风险。为此,本文着重从建立健全管理机构、加强外债贷款项目的全过程管理、建立健全还贷准备金机制、宏观监控、纳入任期审计等七个方面提出了防范和化解财政债务风险具体举措。
As an important form of introducing foreign capitals, governmental foreign loans take effective functions on relieving capital deficiency of economic construction and on stimulating its development. But it also forms a great deal of finance debt risks on account of paying more attention on borrowing than management, ignoring repayment and a disorder of borrowing and lending. Therefore, in this thesis we will bring forward material measures on preventing and solving finance debt risks from following seven aspects, which are building and perfect administrant institute, reinforcing full process management of foreign loan projects, setting up the system of repayment reserve,carrying through macroscopical supervision and bringing into prefecture audit and so on.
出处
《河北工业大学成人教育学院学报》
2006年第1期32-34,共3页
Journal of Adult Education School of Hebei University of Technology
关键词
政府外债
财政管理
债务风险
宏观控制
防范风险
Governmental foreign loan
Finance administration
Debt risk
macroscopical supervision
and risk prevention.