第一条为适应财政部代理发行地方政府债券管理需要,规范和加强财政部代理发行的地方政府债券会计核算,根据国务院有关规定、《2009年地方政府债券预算管理办法》(财预[2009]21号)、《财政部代理发行2009年地方政府债券发行兑付办法》(财库[2009]15号)和《财政总预算会计制度》规定,制定本办法。第二条本办法适用于财政部代理发行的地方政府 Article 1 In accordance with the requirements of the State Council, the Measures for the Administration of the Budget of the Local Government Bonds in 2009 (Caikuai [2009]) are formulated in accordance with the requirements of the Ministry of Finance for the management of the issuance of local government bonds by the Ministry of Finance and the regulation and strengthening of the accounting of local government bonds issued by the Ministry of Finance. 21), Measures for the Issuance of Local Government Bonds Issuance and Issuance by the Ministry of Finance of the People’s Republic of China in 2009 (Cai Kuai [2009] No. 15) and the Financial General Budget Accounting System. Article 2 The present Measures shall apply to the local government issued by the Ministry of Finance