一、完善我国的国债和外债核算体系(一)引入新的核算指标。对于国债的核算,可以引入国债资金的资产形成率等新的核算指标。国债资金的资产形成率是衡量国债使用方面风险的指标。国债资金的资产形成率对于评估国债资金的使用和国债的可持续性具有重要的参考价值。如果国债资金较多用于可再生性产品,例如公共物质资本或人力资本培 First, improve China’s national debt and foreign debt accounting system (a) the introduction of new accounting indicators. For the calculation of government bonds, new accounting indicators such as the asset formation rate of treasury bonds can be introduced. The rate of asset formation of treasury bonds is an indicator of risk in the use of treasury bonds. Assets formation rate of treasury bonds funds for the assessment of the use of treasury bonds and the sustainability of national debt has important reference value. If Treasury bonds are used more for renewable products, such as public-material capital or human capital