公共财政条件下政府外债管理体制与管理模式研究

与公共财政和社会主义市场经济体制相适应的双元财政是我国财政改革的目标模式 ,这一目标模式对我国政府外债管理体制与管理模式构建产生深远的影响。政府外债管理体制不同于政府的外债管理体制。政府外债管理体制与管理模式的建立还要同经济增长与经济发展战略、经济体制改革、国有企业管理体制改革的要求相适应。我国外债管理体制与管理模式应是“统一监管、分工合作、三债分立、借用还统一、权责利明确”的管理体制与管理模式。

A Study of the Administrative System And Pattern of Government’s Foreign-Debt on the Condition of Public Finance

The dual finance that is suitable for both public finance and socialist system of market economy is the target pattern for financial reform of our country, which has a far-reaching influence over the construction of the administrative system and pattern of government’s foreign-debt of our country. The administrative system of government’s foreign-debt is different from the foreign-debt administrative system of government.The administrative system and pattern of government’s foreign-debt must meet the requirements of economic growth、economic development strategy、economic system reform and the administrative system reform of state-owned enterprises. The administrative system and pattern of government’s foreign-debt should be“unified administration、division and cooperation、separation of tri-debt、unification of borrowing-using-paying and clarification of responsibility-power-interest”.