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规模巨大、结构不合理是当前我国一些地区的中小学债务结果的典型特征,也是构成债务风险的主要因素。本文首先通过调查分析了当前中小学的债务结构,并提出中小学债务结构的治理对策:严格预算管理与执行、加强债务的管理与监督与建立健全债务责任管控制度。
The huge scale and the irrational structure are the typical features of the primary and secondary school debt results in some areas of our country at present, and are also the main factors that constitute the debt risk. This paper first analyzes the current debt structure of primary and secondary schools and puts forward the governance measures of primary and secondary debt structure: strict budget management and implementation, strengthening debt management and supervision and establishing and improving the debt liability management and control system.