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href="#" onClick="changefont02()" >中</a> <a href="#" onClick="changefont03()" >小</a>】<input class="btn" onClick="javascript:window.print()" type="button" value="打印此文" name="print2" /> <input class="btn" onClick="window.close()" type="button" value="關閉窗口" name="close2" /></div> <div id="zl_Articel" class="maincon-c"> <div class="view TRS_UEDITOR trs_paper_default trs_word"><p style="text-align: center; margin-bottom: 14px; font-size: 29px;"><span data-index="4" style="font-family: 宋體; font-size: 29px;">?？谑腥嗣裾?/span></p><p style="text-align: center; margin-bottom: 14px; font-size: 29px;"><span data-index="4" style="font-family: 宋體; font-size: 29px;">關于印發?？谑姓畠攤鶞蕚浣?/span></p><p style="text-align: center; margin-bottom: 14px; font-size: 29px;"><span data-index="4" style="font-family: 宋體; font-size: 29px;">管理暫行辦法的通知</span></p><p style="text-align: center; font-size: 21px;"><span data-index="6" style="font-family: 楷體_GB2312; font-size: 21px;">海府〔2012〕117 號</span></p><p><span style=";font-family:宋體;font-size:14px">?</span></p><p style="font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">各區人民政府、市政府直屬各單位,相關企業：</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">《?？谑姓畠攤鶞蕚浣鸸芾頃盒修k法》已經 2012年9月20日十五屆市政府第9次常務會議審議通過,現印發給你們,請認真遵照執行。</span></p><p style="font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="font-size: 21px; text-align: right;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?？谑腥嗣裾?/span></p><p style="font-size: 21px; text-align: right;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">2012年10月8日</span></p><p style="font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p><br/></p><p><span style=";font-family:CESI仿宋-GB2312;font-size:21px">?</span></p><p style="text-align: center; font-size: 21px;"><span data-index="6" style="font-family: 黑體; font-size: 21px;">?？谑姓畠攤鶞蕚浣鸸芾頃盒修k法</span></p><p><span style=";font-family:宋體;font-size:14px">?</span></p><p style="text-align: center; font-size: 21px;"><span data-index="6" style="font-family: 黑體; font-size: 21px;">第一章總則</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第一條 ?為規范和加強本市政府債務管理,防范和化解財政風險,保證按時足額償還政府性債務,維護政府信譽,根據《海南省國際金融組織和外國政府貸款償債準備金管理辦法》(瓊財債〔2008〕1582號)及《海南省地方政府融資平臺公司管理暫行辦法》等有關規定,結合本市實際,制定本辦法。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二條??本辦法所稱政府性債務是指地方政府以信用為基礎,為滿足地方政府履行職能的需要而通過融資平臺貸款、轉貸國債資金、中央代發的地方政府債券資金、轉貸外國政府貸款和其它應承擔的債務。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">本辦法所稱償債準備金,是指本級政府為確保按時足額償還到期的政府性債務而籌集、運用、儲存和管理的專項資金。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三條 ?政府性債務按照“誰負債,誰償還”的原則確定償債責任主體。</span></p><p style="text-indent:43px;text-autospace:ideograph-numeric;line-height:30px"><span style=";font-family:仿宋_GB2312;font-size:21px">?</span></p><p style="text-align: center; text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 黑體; font-size: 21px;">第二章 ?償債準備金的來源和規模</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第四條?償債準備金的來源</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（一）每年由市財政部門根據本級政府的財力狀況,經本級人民代表大會批準,在每年財政預算中視本級財力情況安排一定金額的償債準備金。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（二）償債準備金的收益部分（如存款利息收入等）。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（三）使用其它金融機構貸款,履行完還款責任后,退回的誠信金等。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（四）處置擔保抵押物的收入。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（五）收回用款單位的代墊償債資金。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（六）經政府批準的其它資金。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第五條?償債準備金先按不低于本級財政承擔的政府性債務余額的 2%籌集。</span></p><p style="text-indent:43px;text-autospace:ideograph-numeric;line-height:30px"><span style=";font-family:仿宋_GB2312;font-size:21px">?</span></p><p style="text-align: center; text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 黑體, SimHei; font-size: 21px;">第三章 ?償債準備金的使用和管理</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第六條??償債準備金由市財政部門負責籌集和管理，償債準備金應專項用于到期債務的周轉性墊付。在確保資金安全可靠的前提下,經市政府常務會議批準,方可用于其它方面的資金周轉。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">償債準備金的使用情況接受同級或上級審計部門的監督檢查。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第七條??償債準備金實行政府專項資金管理,由市財政部門設立專戶,集中管理,?？顚Ｓ?專項核算,滾存使用。償債準備金的使用須經市財政部門審核,報市政府批準后方可使用。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">在不影響還款墊付能力的前提下,市財政部門報經本級人民政府批準后,可以使用償債準備金核銷或減免因政策變動等特殊因素而無法回收的貸款債務。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第八條?利用償債準備金墊付、核銷或減免到期的政府性債務后,應及時追回所墊付的資金,對于核銷或減免的資金,應重新籌集。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第九條??在確保償債準備金的安全性和流動性的前提下,可以與銀行簽訂“協定存款協議”,實現其保值增值。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十條?償債準備金的會計核算</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（一）收到預算撥入償債準備金時,借記：銀行存款,貸記：償債基金收入—預算撥入還款準備金。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（二）用償債準備金墊付時,借記：暫付款—還貸準備金墊付款—XX項目還款,貸記：銀行存款。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（三）收回償債準備金墊付款時,借記：銀行存款,貸記：暫付款—還貸準備金墊付款—XX項目還款。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（四）收到償債準備金利費收入時,借記：銀行存款,貸記：貸款利息收入(或其它收入)。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（五）收到提前收回的轉貸資金時,借記：銀行存款,貸記：其它收入—轉貸款收入—XX項目還款。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（六）收到處置擔保抵押物貸款時,借記：銀行存款,貸記：其它收入—處置抵押物收入—XX項目還款。</span></p><p style="text-indent:43px;text-autospace:ideograph-numeric;line-height:30px"><span style=";font-family:仿宋_GB2312;font-size:21px">?</span></p><p style="text-align: center; text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 黑體, SimHei; font-size: 21px;">第四章 ?附則</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十一條??各區級人民政府可根據實際情況,參照本辦法制定相應的管理辦法,并報市財政局備案。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十二條??本辦法具體應用問題由市財政局負責解釋。</span></p><p style="text-indent: 42px; line-height: 30px; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十三條??本辦法自2012年11月1日起施行。本辦法有效期2年,有效期滿后自動失效。</span></p><p><br/></p></div> <script>createDetailPageHTML(1, 0, "t1151882", "shtml")</script> <br> <div class="other-word"> </div> <br><br> <div class="ie8sys screen" style="text-align: center;"> <span id="qr_container" 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