对于中国当前背景下的财政管理而言,没有什么比管理公共债务来得更为复杂棘手、管理失当更容易招致重大负面后果的了。近年密集出台的相关政策文件和新《预算法》即为佐证。为使其真正有效,锁定四个节点的制度化建设至关紧要。最为复杂棘手的财政问题财政管理涵盖五个主要方面——收入、支出、资产、现金流和债务管理。与其他方面相比,债务 Nothing is more complicated and tricky than managing public debt, and mismanagement is more likely to have significant negative consequences for fiscal management in the current context of China. Relevant policy documents and the new “Budget Law” promulgated in recent years are corroborated. In order to make it truly effective, it is crucial to institutionalize the four nodes. The most intricate financial problems Financial management covers five major areas - revenue, expenses, assets, cash flow and debt management. Compared with other aspects, debt