为防范风险、切实偿还到期政府债务、维护政府举债信誉,各地政府纷纷建立偿债准备金制度。这一制度,应当说是政府债务风险防范的一项重要机制,但是由于政府偿债准备金的提前预提以及支付的滞后性,致使现行预算会计体系满足不 In order to prevent risks, effectively repay government debts as they fall due and safeguard the credibility of government debts, governments all over the country have set up a repayment reserve system. This system should be said that the government debt risk prevention is an important mechanism, but due to the government’s prepayment provisions and the lagging nature of the payment, resulting in the current budget accounting system to meet the