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背景材料:12月2日,财政部印发《地方政府一般债务预算管理办法》和《地方政府专项债务预算管理办法》(以下统称《办法》),明确将一般债务收支纳入一般公共预算管理,主要以一般公共预算收入偿还;专项债务收支纳入政府性基金预算管理,主要通过政府性基金收入、项目收益形成的专项收入偿还。专项债务以对应的政府性基金收入、专项收入实现平衡。具体工作要求:一是确定地方政府债务限额,要求地方做好限额管理与预算管理的衔接,保障地方政府债务余额不超过法定的“天花板”上限;
Background Materials: On December 2, the Ministry of Finance issued the Measures for the Administration of General Debt Budget of Local Governments and the Measures for the Administration of Specialized Debt Budget of Local Governments (collectively referred to as the “Measures”), explicitly including general revenue and expenditure in general public budget management, Mainly to the general public budget income repayment; special debt income and expenditure into the government fund budget management, mainly through the government fund income, the proceeds of the project to form a special income to repay. Special debt to the corresponding government funds income, special income to achieve balance. Specific job requirements: First, determine the local government debt ceiling, require local management of the quota and budget management convergence, to ensure that the balance of local government debt does not exceed the legal “ceiling ” ceiling;