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吴忠市政府性债务管理暂行办法

来源: 日期:2017-08-25 16:55:00 字体大小:

  

 

关于印发《吴忠市政府性债务管理暂行办法》的通知

                              吴党办发〔201652

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各县(市、区)党委、政府,各开发区、工(农)业园区党工委、管委会,市委各部委,市直各部门,各人民团体,直属事业单位:

《吴忠市政府性债务管理暂行办法》已经市委、政府研究通过,现印发给你们,请认真贯彻执行。

 

中共吴忠市委办公室   吴忠市人民政府办公室

                          20161115


吴忠市政府性债务管理暂行办法

 

第一章 总则

 

第一条 为规范我市政府性债务管理,防范政府债务风险,根据《中华人民共和国预算法》、《国务院关于加强地方政府性债务管理的意见》(国发〔201443号)和《自治区人民政府关于加强政府性债务管理的意见》(宁政发〔201511号)有关规定,结合我市实际,制定本办法。

第二条 办法适用于吴忠市范围内政府性债务的举借、使用、偿还、风险防控和监督管理。

第三条 本办法所称政府性债务,包括政府债务和或有债务。

政府债务是指各级人民政府为公共交通、公共卫生、文化体育、水利设施、保障性安居工程等公益性事业发展举借,需地方政府承担偿还责任的债务。具体包括:经国务院批准纳入政府性债务管理系统的存量债务;通过自治区政府代为发行地方政府债券形成的债务;符合国家规定的在建项目后续融资形成,需地方政府承担偿还责任的债务。

或有债务指经国务院批准纳入政府性债务管理系统的存量债务中政府负有担保责任和可能承担一定救助责任的债务。

第四条 政府性债务管理应遵循“总量控制、规模适度、统筹规划、归口管理”的原则,合理安排新增债务,建立与政府可支配财力相适应的债务规模,实现“借、用、还”相统一的政府性债务规范管理。

第五条 建立政府性债务管理协调机制。

全市政府性债务管理工作由市政府统一领导,各县(市、区)政府负责统筹协调本级政府性债务管理工作,政府主要负责人是本级政府性债务管理的第一责任人。

财政部门作为政府性债务归口管理部门,负责对政府性债务进行统计分析、监督管理和风险预警,建立完善政府性债务管理制度,做好债务规模控制、债务举借、预算管理等工作。

发改部门负责对政府性债务的投资项目审批管理,参与政府性债务运行监管和风险控制。

审计部门负责对债务项目资金、举借、管理、使用过程中合规合法及效益性进行审计监督。

监察部门负责对政府性债务举借、使用、偿还过程中违反纪律行为进行处理。

各有关部门应当按照各自职责,做好政府性债务管理的相关工作。

 

第二章  债务的举借管理

 

第六条 县级以上人民政府不得自行举债,确需举借债务的应经自治区人民政府批准,由自治区政府代为举借。

第七条 政府性债务由政府及其部门举借,不得通过企事业单位等举借。

第八条 政府性债务举借采取政府债券方式。

没有收益的公益性事业发展举借一般债务,通过自治区人民政府发行一般债券举借,主要以一般公共预算收入偿还。

有一定收益的公益性事业发展举借专项债务,通过自治区人民政府发行专项债券举借,以对应的政府性基金或专项收入偿还。

第九条 政府性债务举借应由财政部门审核,经本级人民政府同意后,提请人大常委会批准。

第十条 鼓励社会资本通过政府与社会资本合作(PPP)模式和政府购买服务等方式参与城市基础设施等公益性事业投资建设和运营。政府对投资者或特别目的的公司依法承担特许经营权、合理定价、财政补贴等相关责任,不承担偿债责任。

 

第三章  债务限额和预算管理

 

第十一条 政府债务规模实行限额管理,政府举债不得突破自治区人民政府批准的限额。

第十二条 政府债务收支分门别类纳入全口径预算管理。一般债务收支纳入一般公共预算管理,专项债务收支纳入政府性基金预算管理,政府与社会资本合作(PPP)项目中的财政补贴和政府购买服务等支出按性质纳入相应政府预算管理。

第十三条 政府工作部门应将债务收支纳入部门预算管理。或有债务确需政府或其部门依法承担偿债责任的,偿债资金要纳入相应预算管理。

第十四条 新增政府债券,财政部门应及时编制预算调整方案,经本级政府同意后报人大常委会审批。

第十五条 政府债务资金应用于公益性资本支出和适度归还存量债务,不得用于经常性支出。

第十六条 政府债务资金必须专款专用,未经财政部门批准不得挪用或改变既定资金用途。

第十七条 各举债单位要根据公益性项目建设的资金需求和建设进度,合理使用债务资金,确保债务资金规模与项目实际进度相匹配,避免资金闲置。债务单位应定期向本级财政部门报送政府性债务项目财务报告和资金使用情况。

 

第四章  债务风险防控

 

第十八条 县级以上人民政府应建立政府性债务风险预警机制,列入风险预警范围的地区,应积极采取措施,逐步降低风险。债务风险相对较低的地区,应合理控制债务余额的规模和增长速度。

第十九条 县级以上人民政府应制定债务风险应急处置预案,政府难以自行偿还债务时,要及时上报,启动债务风险应急处置预案,通过控制项目规模、压缩公用经费、处置存量资产等方式,多渠道筹集资金偿还债务。

第二十条 对经国务院批准纳入政府性债务管理系统的存量债务,按照相关规定履行报批程序后,可申请自治区政府发行地方政府债券置换,降低利息负担,优化期限结构,缓释偿债风险。

第二十一条 县级以上人民政府应加强或有债务监管,严格或有债务的统计分析和风险防控,对新发生的或有债务,应严格限定在依法担保的范围内。

 

第五章  监督管理

    

第二十二条 县级以上人民政府应加强政府性债务统计监控、考核评价、信息公开、考核问责等工作。

第二十三条 县级以上人民政府应建立政府性债务统计分析和考核评价制度。债务信息作为债务风险预警、规模控制、考核评价的基本依据,债务单位、主管部门和财政部门应当对信息的真实性负责。

第二十四条 建立政府性债务信息公开制度,依法定期向社会公开政府性债务情况,主动接受社会监督。

第二十五条 建立完善政府性债务管理考核问责机制。市政府将政府性债务管理情况纳入对各县(市、区)人民政府和市直部门的目标管理绩效考核范围。将政府性债务的管理纳入党政主要领导干部经济责任审计范围,审计结果作为对领导干部进行考核、任免、奖惩的重要依据。

对脱离实际过度举债、违法违规举债或担保、违规使用债务资金、恶意逃废债务等行为,要追究相关责任人责任。

第二十六条 各级政府、各部门有下列行为之一的,依据《预算法》和国务院《财政违法行为处罚处分条例》有关规定,对相关单位和责任人予以处罚处分:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     

(一)政府性债务不纳入预算管理或超过债务限额举债;

(二)不按规定方式举借政府债务或挪用债务资金、改变资金用途;

(三)以支持公益性事业发展名义举借债务用于经常性支出或楼堂馆所建设;

(四)违法对单位和个人举借债务提供担保;

(五)不公开或提供虚假政府债务信息。

 

第六章 附则

 

第二十七条 本办法自2016101日起施行。

 

 

 

 

 

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