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我国自1979年实行对外开放政策以来,利用国外资金为国内经济建设服务,取得了显著成效。随着我国经济体制改革的不断深入,国外借款的偿还方式也发生了变化,由70年代末、80年代初的以国家财政统还为主体,逐步过渡到了部门、地方和企业自还为主体,从而减轻了国家财政负担,增强了借款单位的责任感和还贷意识,促进国外借款项目投资效益的提高。 1986年国发83号《国务院批转国家计委关于利用国外贷款工作分工意见的通知》中曾明确要求:财政部负责建立和健全统一的利用国外贷款财务、会计制度,加强财务管理和财政监督。根据这个要求,过去财政部
Since our policy of opening up to the outside world in 1979, China has made remarkable achievements in using domestic funds for domestic economic construction. With the continuous deepening of China’s economic reform, the repayment methods of foreign borrowers have also changed. From the late 1970s and early 1980s, the main body of state finance reorganized and returned to the departments, localities and enterprises as the main body. Thus reducing the financial burden on the state, enhancing the sense of responsibility of borrowers and repaying loans, and promoting the improvement of investment returns in foreign borrowing projects. In 1986, National Development and Reform Commission No. 83 approved the State Planning Commission on the use of foreign loans to work division of labor notice has made it clear: the Ministry of Finance is responsible for establishing and improving a unified use of foreign loans, financial and accounting systems, and strengthen financial management and financial supervision . According to this request, past the Ministry of Finance