新一轮地方化债拉开序幕  

作　　者：本刊编辑部(整理) 

机构地区：[1]不详

出　　处：《中国总会计师》2023年第11期16-25,共10页China Chief Financial Officer

摘　　要：2023年10月份以来,充当债务置换先锋的特殊再融资债券快节奏发行,打响了本轮地方化债的第一枪。那么当前的地方债务风险如何?债务置换在本轮地方化债中有何特殊性?过去三轮债务置换成效如何?本轮债务置换有何特点?长远来看地方化债应该如何做?本期文章将多维观察,立体解读,以飨读者。Since October 2023,the issuance of special refinancing bonds,which serve as the pioneer of debt swaps,has been issued at a fast pace,firing the first shot of this round of localized bonds.So what about the current local debt risk?What are the particularities of the debt swap in this round of localized bonds?How effective have the past three rounds of debt swaps been?What are the features of this round of debt swaps?What should be done with localized bonds in the long run?This article will make multi-dimensional observations and three-dimensional interpretations for readers.

关 键 词：债务置换 地方债务风险 化债 第一枪 快节奏 新一轮 特殊性 

分 类 号：F812.5[经济管理—财政学]