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The author:(作者)delvpublished in(发表于) 2013/12/30 5:42:51 Audit Commission： the national government debt of over 20 trillion， overall risk control
National government debt audit results
(December 30, 2013 announcement)
According to People's Republic of China audit law under provides and circular on do national Government sexual debt audit work of notification under (run invention electric (2013) 20th,) requires, in State the sector, and place party committees at all levels Government and the units of strongly support and active tie Xia, audit Yu August 2013 to September organization national audit organ 54400 name audit personnel, according to "see people, and see account, and see property, by pen, and itemized audit" of principles, on Central, and 31 a province (autonomous region, and Municipalities) and 5 municipalities, 391 of the city (, State, Union and district), 2,778 County (city, district, flags), 33 townships (towns, brazilwood) (hereafter respectively referred to Central, provincial, municipal, County, Township) conducted a comprehensive audit of government debt. Audit content including Government has reimbursement responsibility of debt, and debtor appeared debt reimbursement difficult Shi, Government needed fulfil guarantees responsibility of debt (following abbreviation Government has guarantees responsibility of debt) and debtor appeared debt reimbursement difficult Shi, Government may bear must rescue responsibility of debt (following abbreviation Government may bear must rescue responsibility of debt) this total audit 62 215 a government sector and institutions, and 7,170 a financing platform company, and 68 621 a 1 Government has reimbursement responsibility of debt is refers to needed by funding reimbursement of debt, is government debt; Government has guarantees responsibility of debt is refers to by Government provides guarantees, dang a was guarantor unable to reimbursement Shi, Government needed bear joint responsibility of debt; Government may bear must rescue responsibility of debt is refers to Government not has legal reimbursement responsibility, but Dang debtor appeared claims debt difficult Shi, Government may needed giving must rescue of debt. The latter two categories of debt shall be reimbursed by the debtors based on their earnings, normally having government debt obligations are contingent liabilities of the Government. More than three types of debt simply cannot be added together.
Funding institutions, 2,235 utilities and 14 other units, involving 730 projects, 2 debt. For every debt, auditors are legally verified and evidence, the findings respectively, to seek the views of the relevant departments, units and local governments at all levels.
Audit results show that the formation of the Government debt is the result of many years, China's economic and social development, speeding up infrastructure construction and improving people's livelihood, has played an important role. At the same time, China's level of economic development, the Government's debt situation and relationship between assets and liabilities, at present China's government debt risk as a whole can be controlled, but in some places there are some risks.
Audit results announcement are as follows:
In recent years to strengthen the Government's debt management, the main measures of the Party Central Committee and the State Council attach great importance to the issues of government debt. 2011, the relevant departments of the State Council and local Government to take effective measures to improve the relevant system, resolve the debt stock, clean specification of local government financing platforms, achieved some success.
(A) the system of government debt management improved step by step. 2011, the relevant departments of the State Council and local governments introduced a number of systems, standardize and strengthen government debt management. Treasury perfect has bonds and local government bonds release related management approach, organization cleanup specification has local government financing platform company, established has local government sexual debt statistics report system, dynamic monitoring local government sexual debt situation; financial regulatory sector strengthened has on local government and the financing platform company of credit management, loan scale get effective control; place levels Government have introduced debt borrowed, and reimbursement, and using and management, aspects system 2,793 items. At the end of June 2013, 23 provincial, 298 municipal, 1736 County (per cent of the total number of provincial, municipal and county levels, respectively, 63.89% and 62.49%) introduced a comprehensive system of government debt management.
(B) the debt risk control measures continue to strengthen. At the end of June 2013, 18 provincial, 156, 935, County have established debts risk early warning system; 28 provincial-municipal, 755, 254 County established a debt service reserve fund system, the reserve totaled 326.55 billion yuan. Meanwhile, Central and local Government take a clear mechanism for debt-servicing responsibilities, establishment of financial awards to make up and other measures to resolve the debt stock, including pro bono through the history of rural debt cleanup to defuse the debt of 97.389 billion yuan on rural compulsory education.
(C) the financing platforms of local Governments increased debt-servicing capacity. In 2010, the State Council promulgated the notice on strengthening the management issues related to local government financing platforms ((2010)), requires the financing platforms of local governments to clean up spec. In accordance with State Council requirements, by increasing its registered capital, inject high quality assets, such as restructuring and improve the corporate governance structure, improving asset quality and solvency of the financing platforms. Compared to 2010, 2012, province, city and County financing platform companies on average total assets increased to 1.313 billion yuan, profits increased by 4.7998 million Yuan, 4.9% drop in average asset-liability ratio.
Second, the size and structure of the Government debt
At the end of June 2013, national Governments have the responsibility at all levels of 206 98.865 billion yuan of debt, debt 29 with security responsibilities, may assume the debts of certain assistance responsibilities 66 (see table 1).
Table I
(A) the situation of central government debt.
At the end of June 2013, the Central Government has a scheme of liability of 98 12.948 billion yuan, has a warranty for this debt of 260.072 billion yuan, may assume the debts of certain assistance responsibilities 23 11.084 billion yuan. Concrete composition was:
--The central government debt.
1. Governments have the responsibility for debts of 97 36.094 billion yuan, mainly the central financial funds to repay bond debt, international financial organizations and foreign government loans of 81 Yuan, 83.72%. Special Treasury bond 18 20.228 billion yuan, one each for Chinese investment capital of 15 Yuan, to supplement the capital of 270 billion yuan in State-owned commercial banks.
2. Governments have the obligation under bond debt of 250.689 billion yuan. Including lending to the central unit in the non-financial means to repay bond debt, international financial organizations and foreign government loans of 141.689 billion yuan, Central Huijin Investment, a limited liability company to issue shares of commercial banks and China export and credit insurance corporation capital injection, 109 billion yuan provided by a Treasury-backed bonds.
--Central Government and company debt.
1. Governments have the responsibility for debts of 76.854 billion yuan, mainly to major national construction of South-North water transfer project of water conservancy construction funds to repay loans of 53.7 billion yuan, accounting for 69.87%.
2. government debt with security responsibilities of 9.383 billion yuan, is mainly centralized borrowing by non-financial resources to repay the debt.
3. the Government may assume the debts of certain assistance responsibilities 16.112 billion yuan, mainly Central debt belongs to universities, hospitals, research institutes, 8.58 billion yuan respectively, 2.311 billion yuan and 558 million Yuan, total 11.449 billion yuan, accounting for 71.06%.
--China's Railway Corporation (formerly Ministry of railways) by issuing Government-backed bonds or in railway construction funds secured borrowing, such as 22, used in railway project construction. If the railway company run into repayment difficulties, the Government may bear a certain relief responsibilities. At the end of June 2013, the company summarized financial statements reflect total assets of 46 Yuan, total liabilities of 29 million.
(B) local government liabilities.
At the end of June 2013, local governments bear responsibility 108 85.917 billion yuan of debt, debt 26 with security responsibilities, may assume the debts of certain assistance responsibilities 43 39.372 billion yuan. According to in recent years local government sexual debt in borrowing main and financing way Shang appeared of new situation, this times audit, in Government has guarantees responsibility of debt in the, including has full funding institution for other units provides guarantees formed of debt 38.352 billion yuan; in Government may bear must rescue responsibility of debt in the, including has local government through State owned or holdings enterprise, and since received since support institution, new of borrowing main and through BT (construction-transfer), and financing rentals, and Dianzi construction of new debt borrowed for a pro bono project, and by non-financial resources to repay the debt of 19 million. Local government debt situation is:
--From the perspective of Government, provincial, municipal, County, Township government debt with repayment responsibilities for 17 Yuan, respectively, 39 and 48 Yuan Yuan and 307.012 billion yuan (see table 2).
Table II
--Viewed from the borrowed principal financing platform companies, government departments and agencies, funding institutions are the main borrowing Governments bear responsibility for the debt, borrowed 40 Yuan, 30 yuan respectively, 17 (see table 3).
Table III
--From the perspective of debt financing, bank loans, BT, bond is the main source of Government bears responsibility for the debt, respectively, for 55 Yuan, 12 and 11 (see table 4).
Table IV
--From a debt money into view, mainly for infrastructure construction and public welfare projects, not only to better safeguard the funds for local economic and social development needs, promote the improvement and development of social undertakings, and a lot of good assets, mostly operating revenue as a source of debt. Governments have the responsibility of spending 101 18.877 billion yuan of debt, land for urban construction, purchasing, transportation, affordable housing, public health, agriculture, forestry, water conservancy, ecological construction and other basic, pro bono project expenditures of $ 87, 86.77% (see table 5). Which, for land purchasing debt formed large land reserves assets, audit checks of 34 a focus City 2 this level as June 2013 end of reserves land 160,200 hectares; for city track traffic, and water hot electrical, municipal construction and highway, and railway, and airport, traffic transport facilities construction of debt, not only formed has corresponding assets, and mostly has better of operating sexual income; for public rental, and low rental, and housing, supportability housing of debt, also has corresponding of assets, and rent and sold room income.
Table for five
--From future debt-servicing annual, expires July 2013 and 2014 to be reimbursed the Government bears responsibility for debt 22.92% and 3 respectively, expire in 2015, 2016 and 2017 to be reimbursed, 17.06% and 7.79%, respectively, expire in 2018 and beyond to be reimbursed for 18.76% (see table 6).
Table VI
Three, the national government debt burden
With a number of different national government debt is mainly used for consumer spending, China's government debt is mainly used for economic and social development and improvement of the living conditions of the people related to the project, most of the corresponding assets and income as debt guarantees. Currently, international Shang on Government sexual debt burden situation is no unified evaluation standard, reference some national and international organization of usually practices, this times audit to liabilities rate 4, and Government external debt and GDP (domestic production worth) of ratio 5, and debt rate 6 and late debt rate 7, indicators, on 2012 end of 8 my Government sexual debt burden situation for analysis, results indicates that, national Government sexual debt the risk indicators are is international usually using of control standard reference value range within, risk overall can controlled.
(A) the debt ratio. By the end of 2012, national Governments have the responsibility of debt outstanding with GDP that year (518) ratio of 36.74%. Governments have the obligation under bond debt and may incur certain assistance responsibilities most appropriate sources of operating income for debt, only if it is a guarantor and debtor's own debt-servicing difficulties, the Government would assume a certain amount of reimbursement or aid responsibility. Audit results showed that since 2007, the annual national government debt with security responsibilities and may bear a certain responsibility of a rescue debt-repayment of principal that year, from financial resources actual reimbursement rates per cent and 19.13% per cent respectively. Taking into account the above factors, the end-2012 national government debt to total debt rate of 39.43%, below the 60% liability ratio control commonly used international standard reference values.
(B) the ratio of government debt to GDP. By the end of 2012, national government debt was 473.358 billion yuan, 0.91% ratio per cent of GDP, lower than the international standard reference for commonly used 20% control values.
(C) the debt ratio. By the end of 2012, national Governments have the responsibility for the debt ratios of debt to 105.66%. If government debt with security responsibilities in accordance with 19.13%, may assume the debts of certain assistance responsibilities in accordance with the conversion rate of 14.64%, total debt ratio is 113.41%, at the rate set by the International Monetary Fund debt control standards within the reference range.
(D) the rate of overdue debts. By the end of 2012, national Governments have the responsibility of overdue debt 5.38% debt rate, dropped after the formation of outstanding amounts overdue debt, overdue debt is 1.01%; the Government has secured debt, may bear some of the responsibility of bailing out the debt of responsibility rate of overdue debts per cent and 1.61% per cent respectively, are at a low level.
Four main problems of government debt management
(A) the local Government bears responsibility for the debt growing faster. At the end of June 2013, provincial, city and county governments have the responsibility for debt balance 105, end of 2010 an additional 38 Yuan, an annual increase of 19.97%. Where: provincial, municipal and county levels with an average annual, 14.41% and 26.59%, respectively.
(B) parts and heavy debt burdens. As 2012 end of, has 3 a provincial, and 99 a city level, and 195 a County, and 3,465 a township government has reimbursement responsibility debt of debt rate above 100%; which, has 2 a provincial, and 31 a city level, and 29 a County, and 148 a township 2012 Government has reimbursement responsibility debt of take new also old rate (borrowed new debt reimbursement of debt principal accounted for reimbursement debt principal total of share) over 20%.
From industry's debt situation, at the end of June 2013, national Government repayment and cancel toll highway secondary road to repay the Government debt outstanding for 19 Yuan and 443.386 billion yuan respectively, debt repayment pressure.
(C) the debts of local governments reliant on land sales is higher. By the end of 2012, 11 provincial, 316, 1396, County Government was committed to repayment of debt outstanding to land transfer income of 34 Yuan, provincial, city and county governments have the responsibility for debt balance 93 37.23%.
(D) illegal financing, illegal use of parts and units of government debt.
Audit found, part place violation through BT, and to non-financial institutions and personal borrowing, way borrowed Government sexual debt 245.795 billion yuan; local government and the belongs organ institution violation provides guarantees 335.915 billion yuan; financing platform company, units violation release bonds 42.354 billion yuan; country made (2010) 19th, file issued Hou, still has 533 home only bear public project financing task and main relies on financial sexual funds reimbursement debt of financing platform company exists continues to financing acts ; 4 ministries, such as Ministry expressly requires specification of local government financing platforms in late 2012 after the capital injection, there are still some local municipal public assets such as roads, parks and reserves in the form of capital such as land breaches into 71 financing platform companies, involving 54.465 billion yuan, irregularities in parts of debt funds invested 2.289 billion yuan of capital markets, real estate markets 7.097 billion yuan for the construction of halls and buildings 4.136 billion yuan.
This audit found and has been legally transferred to the relevant departments to deal with cases of suspected violations of law and discipline leads 51, involved 69 people. Notice on results would, in due course.
In response to these developments, the audit authority has proposed to the relevant departments and local governments: one is to establish norms of government debt financing mechanisms, improve the Government debt management system. Second, establish a sound local government debt management, accountability, and serious responsibility. Third, further changing government functions, and steadily promote the financing and institutional mechanisms, such as fiscal reform. Four is to establish and improve the debt risk pre-warning and emergency response mechanisms, proper handling of the stock of debt, debt risk prevention. Relevant departments and local deployment in accordance with the State Council, related systems and approaches have been or are being developed, and taking measures to actively reform the audit found problems. Relevant conditions are met by the relevant departments and announced to the public in due course.
(Edit: SN091) December 30, 2013(审计署：全国政府性债务超20万亿 风险总体可控|债务|政府|政府性_新闻资讯
全国政府性债务审计结果
(2013 年12 月30 日公告)
按照《中华人民共和国审计法》规定和《国务院办公厅关于做好全国政府性债务审计工作的通知》(国办发明电〔2013〕20号)要求，在国务院各部门、地方各级党委政府及有关单位的大力支持和积极配合下，审计署于2013 年8 月至9 月组织全国审计机关5.44 万名审计人员，按照“见人、见账、见物，逐笔、逐项审核”的原则，对中央、31 个省(自治区、直辖市)和5 个计划单列市、391 个市(地、州、盟、区)、2778 个县(市、区、旗)、33 091 个乡(镇、苏木)(以下分别简称中央、省级、市级、县级、乡镇)的政府性债务情况进行了全面审计。审计内容包括政府负有偿还责任的债务，以及债务人出现债务偿还困难时，政府需履行担保责任的债务(以下简称政府负有担保责任的债务)和债务人出现债务偿还困难时，政府可能承担一定救助责任的债务(以下简称政府可能承担一定救助责任的债务)此次共审计62 215 个政府部门和机构、7170 个融资平台公司、68 621 个1 政府负有偿还责任的债务是指需由财政资金偿还的债务，属政府债务；政府负有担保责任的债务是指由政府提供担保，当某个被担保人无力偿还时，政府需承担连带责任的债务；政府可能承担一定救助责任的债务是指政府不负有法律偿还责任，但当债务人出现偿债困难时，政府可能需给予一定救助的债务。后两类债务均应由债务人以自身收入偿还，正常情况下无需政府承担偿债责任，属政府或有债务。以上三类债务不能简单相加。
经费补助事业单位、2235 个公用事业单位和14 219 个其他单位，涉及730 065 个项目、2 454 635 笔债务。对每笔债务，审计人员都依法进行了核实和取证，审计结果分别征求了有关部门、单位和地方各级政府的意见。
审计结果表明，政府性债务是经过多年形成的，在我国经济社会发展、加快基础设施建设和改善民生等方面发挥了重要作用。同时，从我国经济发展水平、政府性债务的现状和资产与负债的相互关系看，目前我国政府性债务风险总体可控，但有的地方也存在一定的风险隐患。
现将审计结果公告如下：
一、近年来加强政府性债务管理的主要措施党中央、国务院高度重视政府性债务问题。2011 年以来，国务院有关部门和地方政府积极采取有效措施完善相关制度，化解存量债务，清理规范地方政府融资平台公司等，取得一定成效。
(一)政府性债务管理制度逐步完善。2011 年以来，国务院有关部门和地方政府出台多项制度，规范和加强政府性债务管理。财政部完善了国债和地方政府债券发行相关管理办法，组织清理规范了地方政府融资平台公司，建立了地方政府性债务统计报告制度，动态监控地方政府性债务情况；金融监管部门加强了对地方政府及融资平台公司的信贷管理，贷款规模得到有效控制；地方各级政府相继出台债务举借、偿还、使用和管理等方面制度2793项。截至2013 年6 月底，有23 个省级、298 个市级、1736 个县级(分别占省级、市级、县级总个数的63.89%、76.21%和62.49%)出台了综合性的政府性债务管理制度。
(二)债务风险防范措施不断强化。截至2013 年6 月底，18个省级、156 个市级、935 个县级建立了债务风险预警制度；28个省级、254 个市级、755 个县级建立了偿债准备金制度，准备金余额为3265.50 亿元。同时，中央和地方政府采取明确偿债责任、建立财政奖补机制等措施化解存量债务，其中通过对公益性乡村历史债务的清理，化解农村义务教育债务973.89 亿元。
(三)地方政府融资平台公司偿债能力有所增强。2010 年，国务院出台《关于加强地方政府融资平台公司管理有关问题的通知》(国发〔2010〕19 号)，要求地方政府对融资平台公司进行清理规范。各地按照国务院要求，通过增加注册资本、注入优质资产、改制重组和完善法人治理结构等方式，提高融资平台公司的资产质量和偿债能力。与2010 年相比，2012 年省市县融资平台公司平均每家资产增加13.13 亿元、利润总额增加479.98 万元，平均资产负债率下降4.90 个百分点。
二、政府性债务规模及结构情况
截至2013 年6 月底，全国各级政府负有偿还责任的债务206 988.65 亿元，负有担保责任的债务29 256.49 亿元，可能承担一定救助责任的债务66 504.56 亿元(详见表1)。
表一
(一)中央政府性债务情况。
截至2013 年6 月底，中央政府负有偿还责任的债务98 129.48亿元，负有担保责任的债务2600.72 亿元，可能承担一定救助责任的债务23 110.84 亿元。具体构成是：
——中央财政债务。
1.政府负有偿还责任的债务97 360.94 亿元，主要是由中央财政资金偿还的国债债券、国际金融组织和外国政府贷款81 511.05 亿元，占83.72%。其中特别国债18 202.28 亿元，分别用作中国投资有限责任公司资本金15 502.28 亿元、用于补充国有商业银行资本金2700 亿元。
2.政府负有担保责任的债务2506.89 亿元。包括转贷给中央单位由非财政资金偿还的国债债券、国际金融组织和外国政府贷款1416.89 亿元；中央汇金投资有限责任公司发行用于商业银行配股和中国出口信用保险公司注资，由财政部提供担保的债券1090 亿元。
——中央部门及所属单位债务。
1.政府负有偿还责任的债务768.54 亿元，主要是以国家重大水利工程建设基金偿还的南水北调工程建设贷款537 亿元，占69.87%。
2.政府负有担保责任的债务93.83 亿元，主要是中央单位举借由非财政资金偿还的债务。
3.政府可能承担一定救助责任的债务161.12 亿元，主要是中央所属高校、医院、科研院所的债务，分别为85.80 亿元、23.11亿元和5.58 亿元，合计114.49 亿元，占71.06%。
——中国铁路总公司(原铁道部)通过发行政府支持债券或以铁路建设基金提供担保等方式举借22 949.72 亿元，用于铁路项目建设。如果铁路总公司出现偿债困难，政府可能承担一定的救助责任。截至2013 年6 月底，该公司汇总财务报表反映资产总额46 631.59 亿元，负债总额29 182.15 亿元。
(二)地方政府性债务情况。
截至2013年6月底，地方政府负有偿还责任的债务108 859.17亿元，负有担保责任的债务26 655.77 亿元，可能承担一定救助责任的债务43 393.72 亿元。根据近年来地方政府性债务在举债主体和融资方式上出现的新情况，本次审计，在政府负有担保责任的债务中，包括了全额拨款事业单位为其他单位提供担保形成的债务383.52 亿元；在政府可能承担一定救助责任的债务中，包括了地方政府通过国有独资或控股企业、自收自支事业单位等新的举债主体和通过BT(建设－移交)、融资租赁、垫资施工等新的举债方式为公益性项目举借，且由非财政资金偿还的债务19 730.13亿元。地方政府性债务具体情况是：
——从政府层级看，省级、市级、县级、乡镇政府负有偿还责任的债务分别为17 780.84 亿元、48 434.61 亿元、39 573.60 亿元和3070.12 亿元(详见表2)。
表二
——从举借主体看，融资平台公司、政府部门和机构、经费补助事业单位是政府负有偿还责任债务的主要举借主体，分别举借40 755.54 亿元、30 913.38 亿元、17 761.87 亿元(详见表3)。
表三
——从债务资金来源看，银行贷款、BT、发行债券是政府负有偿还责任债务的主要来源，分别为55 252.45 亿元、12 146.30亿元和11 658.67 亿元(详见表4)。
表四
——从债务资金投向看，主要用于基础设施建设和公益性项目，不仅较好地保障了地方经济社会发展的资金需要，推动了民生改善和社会事业发展，而且形成了大量优质资产，大多有经营收入作为偿债来源。在已支出的政府负有偿还责任的债务101 188.77 亿元中，用于市政建设、土地收储、交通运输、保障性住房、教科文卫、农林水利、生态建设等基础性、公益性项目的支出87 806.13 亿元，占86.77%(详见表5)。其中，用于土地收储债务形成大量土地储备资产，审计抽查的34 个重点城市2本级截至2013 年6 月底储备土地16.02 万公顷；用于城市轨道交通、水热电气等市政建设和高速公路、铁路、机场等交通运输设施建设的债务，不仅形成了相应资产，而且大多有较好的经营性收入；用于公租房、廉租房、经济适用房等保障性住房的债务，也有相应的资产、租金和售房收入。
表五
——从未来偿债年度看，2013 年7 月至12 月、2014 年到期需偿还的政府负有偿还责任债务分别占22.92%3和21.89%，2015年、2016 年和2017 年到期需偿还的分别占17.06%、11.58%和7.79%，2018 年及以后到期需偿还的占18.76%(详见表6)。
表六
三、全国政府性债务负担情况
与一些国家的政府债务主要用于消费性支出不同，我国的政府性债务主要用于经济社会发展和人民生活条件改善相关的项目建设，大多有相应的资产和收入作为偿债保障。目前，国际上对政府性债务负担状况尚无统一评价标准，参考一些国家和国际组织的通常做法，本次审计以负债率4、政府外债与GDP(国内生产总值)的比率5、债务率6和逾期债务率7等指标，对2012 年底8我国政府性债务负担状况进行分析，结果表明，全国政府性债务各项风险指标均处于国际通常使用的控制标准参考值范围内，风险总体可控。
(一)负债率。截至2012 年底，全国政府负有偿还责任的债务余额与当年GDP(518 942 亿元)的比率为36.74%。政府负有担保责任的债务和可能承担一定救助责任的债务大多有相应的经营收入为偿债来源，只有在被担保人和债务人自身偿债出现困难时，政府才需承担一定的偿还或救助责任。审计结果显示，2007年以来，各年度全国政府负有担保责任的债务和可能承担一定救助责任的债务当年偿还本金中，由财政资金实际偿还的比率最高分别为19.13%和14.64%。考虑以上因素后，2012 年底全国政府性债务的总负债率为39.43%，低于国际通常使用的60%的负债率控制标准参考值。
(二)政府外债与GDP 的比率。截至2012 年底，全国政府外债余额为4733.58 亿元，占GDP 的比率为0.91%，低于国际通常使用的20%的控制标准参考值。
(三)债务率。截至2012 年底，全国政府负有偿还责任债务的债务率为105.66%。若将政府负有担保责任的债务按照19.13%、可能承担一定救助责任的债务按照14.64%的比率折算，总债务率为113.41%，处于国际货币基金组织确定的债务率控制标准参考值范围之内。
(四)逾期债务率。截至2012 年底，全国政府负有偿还责任债务的逾期债务率为5.38%，除去应付未付款项形成的逾期债务后，逾期债务率为1.01%；政府负有担保责任的债务、可能承担一定救助责任的债务的逾期债务率分别为1.61%和1.97%，均处于较低水平。
四、政府性债务管理中存在的主要问题
(一)地方政府负有偿还责任的债务增长较快。截至2013 年6 月底，省市县三级政府负有偿还责任的债务余额105 789.05 亿元，比2010 年底增加38 679.54 亿元，年均增长19.97%。其中：省级、市级、县级年均分别增长14.41%、17.36%和26.59%。
(二)部分地方和行业债务负担较重。截至2012 年底，有3个省级、99 个市级、195 个县级、3465 个乡镇政府负有偿还责任债务的债务率高于100%；其中，有2 个省级、31 个市级、29 个县级、148 个乡镇2012 年政府负有偿还责任债务的借新还旧率(举借新债偿还的债务本金占偿还债务本金总额的比重)超过20%。
从行业债务状况看，截至2013 年6 月底，全国政府还贷高速公路和取消收费政府还贷二级公路债务余额分别为19 422.48 亿元和4433.86 亿元，债务偿还压力较大。
(三)地方政府性债务对土地出让收入的依赖程度较高。截至2012 年底，11 个省级、316 个市级、1396 个县级政府承诺以土地出让收入偿还的债务余额34 865.24 亿元，占省市县三级政府负有偿还责任债务余额93 642.66 亿元的37.23%。
(四)部分地方和单位违规融资、违规使用政府性债务资金。
审计发现，部分地方违规通过BT、向非金融机构和个人借款等方式举借政府性债务2457.95 亿元；地方政府及所属机关事业单位违规提供担保3359.15 亿元；融资平台公司等单位违规发行债券423.54 亿元；国发〔2010〕19 号文件下发后，仍有533 家只承担公益性项目融资任务且主要依靠财政性资金偿还债务的融资平台公司存在继续融资行为；财政部等4 部委2012 年底明确要求地方政府规范对融资平台公司的注资行为后，仍有部分地方将市政道路、公园等公益性资产和储备土地等以资本金形式违规注入71 家融资平台公司，涉及金额544.65 亿元；部分地方违规将债务资金投入资本市场22.89 亿元、房地产市场70.97 亿元和用于修建楼堂馆所41.36 亿元。
本次审计发现并已依法移送有关部门处理的涉嫌违法违纪案件线索51 件，涉案人员69 人。有关处理结果将适时公告。
针对上述情况，审计机关已向有关部门和地方政府建议：一是建立规范的政府举债融资机制，健全政府性债务管理制度。二是建立健全地方政府性债务管理责任制，严肃责任追究。三是进一步转变政府职能，稳步推进投融资、财税等体制机制改革。四是建立健全债务风险预警和应急处置机制，妥善处理存量债务，防范债务风险。有关部门和地方按照国务院部署，已经或正在研究制定相关制度和办法，并采取措施积极整改审计发现的问题。相关情况将由有关部门和地方适时向社会公告。
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