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县乡财政风险是最敏捷的财政风险晴雨表,应当引起各级政府和财政部门的高度重视,将其作为今后一个时期防范和化解财政风险的重点。一、县乡财政风险的多层次表现1.因政府举借债务形成的财政还贷风险。以湖北省黄冈市为例,县乡两级政府连年举借债务的途径较多,余额较大,目前已开始进入还债高峰。这些债务表现为三个层次:一是向外国政府和世行、亚行等国际金融组织举借的贷款,余额为2.4亿元人民币,占1999年县乡财政支出的14%。
Financial risk in counties and townships is the most agile barometer of fiscal risks and should be given the highest priority by all levels of government and financial departments as priorities for preventing and resolving financial risks in a period to come. First, the multi-level performance of county and township financial risks 1. Because the government borrowed debt to form the financial repayment risk. Take Huanggang City in Hubei Province as an example. County and township governments at large have borrowed more debt every year, with larger balances and have now begun to enter the peak of repayments. These debts are characterized by three levels: First, loans borrowed from foreign governments and international financial organizations such as the World Bank and the Asian Development Bank, with a balance of 240 million yuan, accounting for 14% of the county’s fiscal expenditures in 1999.