一、当前中国财政的债务依存状况债务依存度,是各国通用的用以衡量政府支出对于债务收入的依赖程度的指标。它的计算公式为:债务依存度=(当年债务收入额/当年财政支出额)×100％。在中国,这一指标的计算有两种不同的口径:一是用当年的债务收入额去除当年的全国财政支出额(中央和地方两级财政支出合计),再乘以100％,其结果,可称作“国家财政的债务依存 I. Current Debt Dependency of China’s Finance Debt dependency is an indicator common to all countries to measure the extent to which government spending relies on debt revenue. It is calculated as: debt dependency = (current year debt income / current fiscal expenditure) × 100%. In China, there are two different kinds of calculation for this indicator: one is to remove the national fiscal expenditure (total fiscal expenditure at the central and local levels) of that year from the current year’s debt income and multiply it by 100%. As a result, Can be called "the debt of state finances