尤值一提的是，11月3日，财政部债务管理司官宣上线，该司职责涵盖中央和地方债务管理、政府债券 发行和兑付、防范化解隐性债务等方面，有助于对政府债务进行统筹管理。 （《辅导读本》及《学习辅导百问》封面图） （原标题：蓝佛安详解"十五五"积极财政政策，构建政府债务管理长效机制） 21世纪经济报道记者 周潇枭 北京报道 近日出版的《〈中共中央关于制定国民经济和社会发展第十五个 五年规划的建议〉辅导读本》中，财政部部长蓝佛安发表题为《发挥积极财政政策作用》的署名文章， 对"十五五"时期财政面临的形势任务和积极财政政策的重点举措进行介绍。 蓝佛安表示，"十五五"时期要坚持财政政策民生导向，推动更多资金资源投资于人、服务民生。坚持科 学把握财政宏观调控边界，促进有效市场和有为政府更好结合。坚持将畅通国内大循环放在突出位置， 聚焦卡点堵点精准施策。坚持统筹发展和安全，以财政高效能治理促进高质量发展和高水平安全良性互 动。坚持"小钱小气、大钱大方"，不断提升财政政策效能和资金使用效益。 蓝佛安指出，"十五五"时期要全力落实好积极财政政策的重点举措。全方位扩大国内需求，支持建设强 大国内市场。支持高水平科技自立自强，促进新质生 ...

Core Viewpoint - The Ministry of Finance has publicly exposed six typical cases of accountability for hidden debt, indicating a strong commitment to implementing "lifetime accountability and retrospective responsibility" to effectively curb the increase of new hidden debts [1] Group 1: Risk Mitigation Strategies - The approach to mitigating local government debt risks must focus on both resolving existing debt and preventing new debt accumulation [2] - Measures to resolve existing debt include allocating fiscal funds, reducing expenditures, and revitalizing existing assets. A policy was introduced last year to increase the local government debt limit by 6 trillion yuan to replace hidden debts, which is currently being implemented [2] - The policy aims to make hidden debts explicit, reduce local debt pressure, and support local economic development and social welfare [2] Group 2: Accountability and Governance - Despite various methods employed, hidden debts cannot remain "invisible," and relevant leaders are subject to accountability and penalties under the lifetime accountability system [3] - New hidden debts are considered a high-risk area, and local leaders must adopt risk awareness and bottom-line thinking to effectively curb the increase of hidden debts [3] - Local governments have significantly increased their new bond issuance limits, with recent measures to expand the scope of special bonds and optimize project management [3] Group 3: Regulatory Environment - The prevention and resolution of local government hidden debt risks are crucial for overall development and security [3] - There must be strict regulation and zero tolerance for new hidden debt behaviors, supported by comprehensive monitoring, budget management, and inter-departmental punitive mechanisms [3] - Maintaining a high-pressure regulatory environment is essential to effectively prevent and mitigate hidden debt risks, ensuring sustainable fiscal development and avoiding systemic risks [3]