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尽管中央政府已经三番五次对地方债做了审计,仍旧担心每次都摸不透底。所以本次地方债‘自发自还’试点的一个重要目的是让地方债直面市场的质疑,地方政府必须亮出家底。这样做的一个好处是倒逼地方政府加强预算、债务等信息公开,使债券从隐性化走向显性化。财政部5月21日发布《2014年地方政府债券自发自还试点办法》(下称“《试点办法》”)的通知,明确2014年上海、浙江、广东、深圳、江苏、山东、北京、江西、宁夏、青岛试点地方政府债券自发自还。
Although the central government has audited the local debt repeatedly, it still fears that it will not be felt every time. Therefore, an important purpose of this pilot project of “spontaneous self-return of local debts” is to let local governments directly face the question of the market and local governments must show their families. One of the benefits of doing so is forcing local governments to increase their budget and debts and other information to make the bonds explicit from the implicit. The Ministry of Finance released the Notice on the Pilot Scheme for Spontaneous Self-return of Local Government Bonds in 2014 (the “Pilot Scheme”) on May 21, specifying that in 2014 Shanghai, Zhejiang, Guangdong, Shenzhen, Jiangsu, Shandong and Beijing Jiangxi, Ningxia, Qingdao pilot local government bonds spontaneously from.