尽管经济中有一些必然的因素能把一国政府逼上过度举债的道路,但仍然可以通过建立有效的治理机制,避免在这条路上渐行渐远,而不致跌入债务的悬崖。根据各国经验,这样的治理机制归结起来有三方面的内容:一是绩效预算,把政府的开支都限定在最有效的项目上;二是财政监督,保证财政资金能够按预算落到实处;三是债务上限,限制政府过度支出的最后一道闸门。 Although there are some necessary elements in the economy that can put a government on the path of excessive borrowing, it can still avoid falling off the cliff of debt by establishing an effective governance mechanism. According to the experience of various countries, this kind of governance mechanism is summed up in three aspects: First, the performance budget, the government spending are limited to the most effective projects; the second is financial supervision, to ensure that the financial capital can be implemented according to the budget; third Debt ceiling, the last gate to limit government over-spending.