外債管理暫行辦法

【Title】TheInterimProvisionsontheManagementofForeignDebts[Effective]【法規(guī)標(biāo)題】外債管理暫行措施[現(xiàn)行有效]【法寶引證碼】CLI.4.44470(EN)Dateissued: 01-08- 公布日期： -01-08Effectivedate: 03-01- 生效日期： -03-01Issuingauthority: StateDevelopmentandReformCommission(incl.FormerStateDevelopmentPlanningCommission,former,MinistryofFinance,StateAdministrationofForeignExchange 公布部門： 國家發(fā)展和改革委員會（含原國家發(fā)展計(jì)劃委員會、原國家計(jì)劃委員會）,財(cái)政部,國家外匯管理局Areaoflaw: ForeignExchange 類別： 外匯DocumentNumber: 發(fā)文字號： 國家發(fā)展計(jì)劃委員會、財(cái)政部、國家外匯管理局令第28號 OrderoftheStateDevelopmentPlanningCommission,theMinistryofFinance,andStateAdministrationofForeignExchange(No28)TheInterimProvisionsontheManagementofForeignDebtswhichareenactedwithaviewtoregulatingtheactofraisingforeigndebts,bringingmorebenefitsfromtheuseofforeigndebtfunds,andavoidingtheriskofforeigndebts,andareherebypromulgatedandshallcomeintoeffectasofMarch1,.DirectoroftheStateDevelopmentPlanningCommission:ZengPeiyanMinisteroftheMinistryofFinance:XiangHuaichengDirectoroftheStateAdministrationofForeignExchange:GuoshuqingJanuary8,TheInterimProvisionsontheManagementofForeignDebts國家發(fā)展計(jì)劃委員會、財(cái)政部、國家外匯管理局令（第28號）為規(guī)范舉借外債行為，提高外債資金使用效益，防備外債風(fēng)險(xiǎn)，特制定《外債管理暫行措施》，現(xiàn)予以公布，自3月1日起施行。國家發(fā)展計(jì)劃委員會主任：曾培炎財(cái)政部部長：項(xiàng)懷誠國家外匯管理局局長：郭樹清一月八日外債管理暫行措施ChapterIGeneralProvisions第一章總則Article1ThepresentInterimProvisionsontheManagementofForeignDebtsareenactedwithaviewtoregulatingtheactofraisingforeigndebts,bringingmorebenefitsfromtheuseforeigndebtfunds,andavoidingtheriskofforeigndebts.第一條為加強(qiáng)外債管理，規(guī)范舉借外債行為，提高外債資金使用效益，防備外債風(fēng)險(xiǎn)，制定本措施。Article2Theterm“foreigndebt”asmentionedinthepresentprovisionsreferstothedebtsowedbydomesticinstitutionstononresidentsintheformofforeigncurrency.第二條本措施所稱“外債”，是指境內(nèi)機(jī)構(gòu)對非居民承擔(dān)的以外幣表達(dá)的債務(wù)。（有關(guān)資料:有關(guān)論文1篇）Article3“Domesticinstitutions”asmentionedinthepresentMeasuresreferstothepermanentbodiesestablishedaccordingtolawintheterritoryofChina,includingbutnotlimitedtothegovernmentalorgans,domesticfinancialinstitutions,enterprises,institutionsandsocialorganizations.第三條本措施所稱“境內(nèi)機(jī)構(gòu)”，是指在中國境內(nèi)依法設(shè)置的常設(shè)機(jī)構(gòu)，包括但不限于政府機(jī)關(guān)、金融境內(nèi)機(jī)構(gòu)、企業(yè)、事業(yè)單位和社會團(tuán)體。Article4“Nonresidents”asmentionedinthepresentMeasuresrefertotheinstitutionsandnaturalpersonsabroad,andthenonpermanentinstitutionsestablishedaccordingtolawintheterritoryofChina.第四條本措施所稱“非居民”，是指中國境外的機(jī)構(gòu)、自然人及其在中國境內(nèi)依法設(shè)置的非常設(shè)機(jī)構(gòu)。Article5Inaccordancewiththeclassificationofthedebts,foreigndebtsshallbedividedintoloansofferedbyforeigngovernments,loansofferedbytheinternationalfinancialorganizationsandinternationalcommercialloans.1.LoansofferedbytheforeigngovernmentsrefertotheofficialcreditraisedbytheChinesegovernmentfromforeigngovernments;2.LoansofferedbytheinternationalfinancialorganizationsrefertothenoncommercialcreditwhichtheChinesegovernmentowestotheWorldBank,AsiaDevelopmentBank,AgriculturalDevelopmentFundsoftheUnitedNationsandotherinternationalorregionalfinancialorganizations;and3.Internationalcommercialloansrefertothecommercialcreditwhichthedomesticinstitutionsowetothenonresidents,including:(1)loansraisedfromoverseasbanksorotherfinancialorganizations;(2)loansborrowedfromoverseasenterprises,orotherfinancialorganizationsandnaturalpersons;(3)medium-termorlong-termbonds(includingconvertiblebonds)issuedbyforeignbanksorshort-termbonds(includingcommercialnegotiableinstruments,andlargeamounttransferabledepositreceipts);(4)thebuyers'credit,deferredpaymentandtradefinanceinotherforms;(5)internationalfinancialleases;(6)foreigncurrencydepositsofnonresidents;(7)debtsrepaidincashincompensationtrade;and(8)internationalloansofothercategories.第五條按照債務(wù)類型劃分，外債分為外國政府貸款、國際金融組織貸款和國際商業(yè)貸款。（一）外國政府貸款，是指中國政府向外國政府舉借的官方信貸；（二）國際金融組織貸款，是指中國政府向世界銀行、亞洲開發(fā)銀行、聯(lián)合國農(nóng)業(yè)發(fā)展基金會和其他國際性、地區(qū)性金融機(jī)構(gòu)舉借的非商業(yè)性信貸；（三）國際商業(yè)貸款，是指境內(nèi)機(jī)構(gòu)向非居民舉借的商業(yè)性信貸。包括：1、向境外銀行和其他金融機(jī)構(gòu)借款；2、向境外企業(yè)、其他機(jī)構(gòu)和自然人借款；3、境外發(fā)行中長期債券（含可轉(zhuǎn)換債券）和短期債券（含商業(yè)票據(jù)、大額可轉(zhuǎn)讓存單等）；4、買方信貸、延期付款和其他形式的貿(mào)易融資；5、國際融資租賃；6、非居民外幣存款；7、賠償貿(mào)易中用現(xiàn)匯償還的債務(wù)；8、其他種類國際商業(yè)貸款。Article6Accordingtotheresponsibilityfortherepayment,foreigndebtsmaybedividedintosovereigndebtsandnon-sovereigndebts.1.ThesovereigndebtsrefertotheforeigndebtsborrowedbytheinstitutionsauthorizedbytheStateCouncilinthenameofthestateandguaranteedwiththestatecreditfortherepayment;whereas2.Thenon-sovereigndebtsrefertootherforeigndebtsexceptasofthesovereigndebts.第六條按照償還責(zé)任劃分，外債分為主權(quán)外債和非主權(quán)外債。（一）主權(quán)外債，是指由國務(wù)院授權(quán)機(jī)構(gòu)代表國家舉借的、以國家信用保證對外償還的外債。（二）非主權(quán)外債，是指除主權(quán)外債以外的其他外債。Article7“Foreignguaranty”mentionedinthepresentMeasuresreferstotheguarantyprovidedbythedomesticinstitutionsforthenonresidentsinaccordancewiththeGuarantyLawofthePeople'sRepublicChinathroughmeansofsurety,mortgage,andpledge.Potentialobligationsfortherepaymentoftheforeigndebtsresultingfromtheforeignguarantyshallberegardedasfeasibleforeigndebts.第七條本措施所稱“對外擔(dān)?！?，是指境內(nèi)機(jī)構(gòu)根據(jù)《中華人民共和國擔(dān)保法》，以保證、抵押或質(zhì)押方式向非居民提供的擔(dān)保。對外擔(dān)保形成的潛在對外償還義務(wù)為或有外債。（有關(guān)資料:有關(guān)論文1篇實(shí)務(wù)指南）Article8TheStateshallconductanoverallcontroloveralloftheforeigndebtsandfeasibleforeigndebts.Theborrowingofforeigndebts,guarantyforforeigndebts,andtheusageandrepaymentofforeigndebtsshallcomplywiththeprovisionsofrelevantlaws,rulesandregulationsoftheStateandcomplywiththepresentMeasures.第八條國家對各類外債和或有外債實(shí)行全口徑管理。舉借外債、對外擔(dān)保、外債資金的使用和償還須符合國家有關(guān)法律、法規(guī)和本措施的規(guī)定。（有關(guān)資料:地措施規(guī)2篇）Article9theStateDevelopmentPlanningCommission,MinistryofFinance,andStateAdministrationofForeignExchangearethedepartmentsresponsiblefortheadministrationofforeigndebts.第九條國家發(fā)展計(jì)劃委員會、財(cái)政部和國家外匯管理局是外債管理部門。（有關(guān)資料:地措施規(guī)2篇）ChapterIIRaisingofForeignDebtsandForeignGuaranty第二章舉借外債和對外擔(dān)保Article10Accordingtotheneedofthenationaleconomyandsocialdevelopment,andtheconditionsoftheinternationalincomeandexpensesandcapacityofbearingforeigndebts,theStateDevelopmentPlanningCommissionshall,jointlywithotherrelevantdepartments,drawuptheState'splanfortheborrowingofforeignloans,andrationallydeterminetheoverallamountofforeigndebtsandthestandardsoftheirstructuraladjustmentandcontrol.第十條國家發(fā)展計(jì)劃委員會會同有關(guān)部門根據(jù)國民經(jīng)濟(jì)和社會發(fā)展需要，以及國際收支狀況和外債承受能力，制定國家借用外債計(jì)劃，合理確定全口徑外債的總量和構(gòu)造調(diào)控目的。（有關(guān)資料:地措施規(guī)2篇）Article11TheStateshall,incompliancewiththecategoryofforeigndebts,liabilityforrepayment,andthenatureoftheborrowers,effectseparatemanagementonforeigndebts.第十一條國家根據(jù)外債類型、償還責(zé)任和債務(wù)人性質(zhì)，對舉借外債實(shí)行分類管理。（有關(guān)資料:地措施規(guī)2篇）Article12LoansprovidedbyinternationalfinancialorganizationsorforeigngovernmentsshallbeborrowedbytheStateinaconsolidatedway.TheStateDevelopmentPlanningCommissionshall,jointlywithotherrelevantdepartmentsliketheMinistryofFinance,makeoverallplansforloanprojectstobechosenprovidedbytheWorldBank,AsiaDevelopingBank,AgriculturalDevelopmentFundsoftheUnitedNations,andforeigngovernments;theMinistryofFinanceshall,inaccordancewiththeoverallplans,organizetheforeignnegotiation,consultationandconclusionofloanagreements,andthedirectrelendingorrelendingthroughtherelevantfinancialinstitutionstothedomesticdebtors.TheplansfortheloanprojectstobechosenprovidedbytheWorldBank,AsiaDevelopingBank,AgriculturalDevelopmentFundsoftheUnitedNations,andsomekeyforeigngovernmentsshallundergoapprovalbytheStateCouncil.第十二條國際金融組織貸款和外國政府貸款由國家統(tǒng)一對外舉借。國家發(fā)展計(jì)劃委員會會同財(cái)政部等有關(guān)部門制定世界銀行、亞洲開發(fā)銀行、聯(lián)合國農(nóng)業(yè)發(fā)展基金會和外國政府貸款備選項(xiàng)目規(guī)劃，財(cái)政部根據(jù)規(guī)劃組織對外談判、磋商、簽訂借款協(xié)議和對國內(nèi)債務(wù)人直接或通過有關(guān)金融機(jī)構(gòu)轉(zhuǎn)貸。其中，世界銀行、亞洲開發(fā)銀行、聯(lián)合國農(nóng)業(yè)發(fā)展基金會和重點(diǎn)國別外國政府貸款備選項(xiàng)目規(guī)劃須經(jīng)國務(wù)院同意。（有關(guān)資料:地措施規(guī)2篇）Article13WheretheMinistryofFinance,inthenameoftheState,issuesbondsabroad,theMinistryshallreporttotheStateCouncilforapproval,whichshallbeincludedintheplansofforeignloans.Medium-termorlong-termbondsissuedbyanyotherdomesticinstitutionsabroadshallbesubjecttoexaminationandverificationbytheStateDevelopmentPlanningCommissionandMinistryofFinance,whichshallreportthebondstotheStateCouncilforapproval.;short-termbondsissuedabroadshallbesubjecttoexaminationandapprovalbytheStateAdministrationofForeignExchange;wheretheissueofshort-termbondsisscrolled,theissueshallbesubjecttothejointapprovalbytheStateAdministrationofForeignExchangeandStateDevelopmentPlanningCommissionandMinistryofFinance.第十三條財(cái)政部代表國家在境外發(fā)行債券由財(cái)政部報(bào)國務(wù)院審批，并納入國家借用外債計(jì)劃。其他任何境內(nèi)機(jī)構(gòu)在境外發(fā)行中長期債券均由國家發(fā)展計(jì)劃委員會會同國家外匯管理局審核后報(bào)國務(wù)院審批；在境外發(fā)行短期債券由國家外匯管理局審批，其中設(shè)定滾動(dòng)發(fā)行的，由國家外匯管理局會同國家發(fā)展計(jì)劃委員會審批。Article14Withregardtothemedium-termorlong-terminternationalcommercialloanswhichnationalcommercialbanksraise,theStateshallenforceabalancecontrol;thebalanceshallbesubjecttotheexaminationandverificationoftheStateDevelopmentPlanningCommissionandotherrelevantdepartments,andthenshallbereportedtotheStateCouncilforexaminationandapproval.第十四條國家對國有商業(yè)銀行舉借中長期國際商業(yè)貸款實(shí)行余額管理，余額由國家發(fā)展計(jì)劃委員會會同有關(guān)部門審核后報(bào)國務(wù)院審批。（有關(guān)資料:地措施規(guī)2篇）Article15LoansborrowedbydomesticinstitutionssuchasenterpriseswithChinesecapitalshallbesubjecttoapprovalbytheStateDevelopmentPlanningCommission.第十五條境內(nèi)中資企業(yè)等機(jī)構(gòu)舉借中長期國際商業(yè)貸款，須經(jīng)國家發(fā)展計(jì)劃委員會同意。（有關(guān)資料:地措施規(guī)2篇）Article16Withregardtotheshort-terminternationalcommercialloanswhichdomesticinstitutionswithChinesecapitalraise,theStateshallexertabalancecontrol;thebalancebesubjecttoexaminationandapprovalbytheStateAdministrationofForeignExchange.第十六條國家對境內(nèi)中資機(jī)構(gòu)舉借短期國際商業(yè)貸款實(shí)行余額管理，余額由國家外匯管理局核定。Article17Withregardtotheforeigndebtsraisedbyforeign-capitalfinancialinstitutionswithinChina,theStateshallenforceanadministrationonthetotalamount.Provisionsontheadministrationshallbeseparatelyenacted.第十七條國家對境內(nèi)外資金融機(jī)構(gòu)舉借外債實(shí)行總量控制，詳細(xì)措施另行制定。Article18Thesummationoftheaccumulatedmedium-termandlong-termdebtsborrowedbyforeign-fundedenterprisesandthebalanceofshort-termdebtsshallnotexceedthesurplusbetweenthetotalinvestmentinprojectsapprovedbytheverifyingdepartmentsandtheregisteredcapital.Withintherangeofthesurplusforeign-fundedenterprisesmayborrowforeignloansattheirownwill.Iftheloansexceedthesurplus,thetotalinvestmentinprojectsshallbereexaminedbytheoriginalexaminationandapprovaldepartments.第十八條外商投資企業(yè)舉借的中長期外債合計(jì)發(fā)生額和短期外債余額之和應(yīng)當(dāng)控制在審批部門同意的項(xiàng)目總投資和注冊資本之間的差額以內(nèi)。在差額范圍內(nèi)，外商投資企業(yè)可自行舉借外債。超過差額的，須經(jīng)原審批部門重新核定項(xiàng)目總投資。（有關(guān)資料:地措施規(guī)2篇）Article19ForeignguarantyprovidedbydomesticinstitutionsforforeigndebtsshallbeincompliancewiththeState'slaws,rulesandregulationsandtherelevantprovisionsoftheStateAdministrationofForeignExchange.第十九條境內(nèi)機(jī)構(gòu)對外擔(dān)保應(yīng)當(dāng)遵守國家法律、法規(guī)和外匯管理部門的有關(guān)規(guī)定。Article20Domesticinstitutionsshallnotprovideguarantyfornon-businessexternalorganizations.第二十條境內(nèi)機(jī)構(gòu)不得為非經(jīng)營性質(zhì)的境外機(jī)構(gòu)提供擔(dān)保。Article21WithoutapprovaloftheStateCouncil,nogovernmentalorgans,socialorganizationsorinstitutionsshallraiseforeignloansorprovideforeignguaranty.第二十一條未經(jīng)國務(wù)院同意，任何政府機(jī)關(guān)、社會團(tuán)體、事業(yè)單位不得舉借外債或?qū)ν鈸?dān)保。（有關(guān)資料:地措施規(guī)2篇有關(guān)論文1篇）Article22Afteradomesticinstitutionhasconcludedacontractforforeignloansorprovidingforeignguaranty,itshall,inaccordancewithrelevantprovisions,applytotheforeignexchangeadministrationdepartmentsforregistration.Contractsforinternationalcommercialloansorcontractsforthecorrespondingguarantyshallnotenterintoforceuntiltheyareregistered.第二十二條境內(nèi)機(jī)構(gòu)對外簽訂借款協(xié)議或擔(dān)保協(xié)議后，應(yīng)當(dāng)根據(jù)有關(guān)規(guī)定到外匯管理部門辦理登記手續(xù)。國際商業(yè)貸款借款協(xié)議或擔(dān)保協(xié)議須經(jīng)登記后方能生效。（有關(guān)資料:裁判文書1篇有關(guān)論文1篇）ChapterIIIUseoftheForeignDebtCapital第三章外債資金使用Article23Foreigndebtfundsshallbeusedintheeconomicdevelopmentandstructuraladjustmentofthestoredforeigndebts.第二十三條外債資金應(yīng)當(dāng)重要用于經(jīng)濟(jì)發(fā)展和存量外債的構(gòu)造調(diào)整。Article24Favorableforeignmedium-termorlong-termloanssuchasloansprovidedbytheinternationalfinancialorganizationsorforeigngovernmentsshallbemainlyusedintheinfrastructureandconstructionprojectsforpublicwelfare,withpreferencetothewesternpartofChina.第二十四條國際金融組織貸款和外國政府貸款等中長期國外優(yōu)惠貸款重點(diǎn)用于基礎(chǔ)性和公益性建設(shè)項(xiàng)目，并向中西部地區(qū)傾斜。Article25Medium-termorlong-terminternationalcommercialloansshallbemainlyusedforintroductionofadvancedtechnologyandequipment,andfortheadjustmentofthestructureofindustriesandstructureofforeigndebts.第二十五條中長期國際商業(yè)貸款重點(diǎn)用于引進(jìn)先進(jìn)技術(shù)和設(shè)備，以及產(chǎn)業(yè)構(gòu)造和外債構(gòu)造調(diào)整。Article26Medium-termorlong-termforeigndebtcapitalborrowedbydomesticinstitutionsshall,strictlyaccordingtotheapprovedpurposes,berationallyused,andshallnotbedivertedforotherpurposes.Anynecessarychangeofthepurposesofuseshallbesubjecttoapprovalthroughtheoriginalprocedures.第二十六條境內(nèi)企業(yè)所借中長期外債資金，應(yīng)當(dāng)嚴(yán)格按照同意的用途合理使用，不得挪作他用。確需變更用途的，應(yīng)當(dāng)按照原程序報(bào)批。Article27Short-termdebtsborrowedbydomesticenterprisesshallbemainlyusedascirculatingfunds,whichshallnotbeusedformedium-termorlong-termpurposessuchasinfixedassets.第二十七條境內(nèi)企業(yè)所借短期外債資金重要用作流動(dòng)資金，不得用于固定資產(chǎn)投資等中長期用途。Article28Whereinvestmentprojectsoffixedassetsarefundedwithforeigndebtcapital,legalpersonresponsibilitysystemofakeyprojectshallbepracticedsoastomakethelegalpersonsoftheprojectresponsibleforthebenefitoftheuseoftheforeigndebtcapital.If,inaccordancewiththeLawofthePeople'sRepublicofChinaonBidInvitationandBiddingandtherelevantprovisionsprescribedbyforeignorganizationswhichlendthemoney,anypurchasemustbeconductedthroughbidinvitation;thebidinvitationshallbehandledinstrictaccordancetotherelevantprovisions.第二十八條使用外債資金的固定資產(chǎn)投資項(xiàng)目應(yīng)當(dāng)實(shí)行項(xiàng)目法人責(zé)任制，由項(xiàng)目法人對外債資金的使用效益負(fù)責(zé)。根據(jù)《中華人民共和國招標(biāo)投標(biāo)法》和國外貸款機(jī)構(gòu)有關(guān)規(guī)定需要進(jìn)行招標(biāo)采購的，應(yīng)當(dāng)嚴(yán)格按照規(guī)定執(zhí)行。Article29Foreigndebtsregulatorydepartmentsshallberesponsiblefortheadministrationandsupervisionoftheuseofforeigndebtcapital.第二十九條外債管理部門負(fù)責(zé)對外債資金使用進(jìn)行管理和監(jiān)督。Article30TheStateDevelopmentPlanningCommissionshall,inaccordancewiththeprovisionsoftheRegulationsontheCheckoftheImportantNationalConstructionProjects,shallsendspecialstokeynationalconstructionprojectswhicharefundedwithforeigndebtcapital,andshallperforminspectionontheimplementationoftheprojectsandusageofthedebts.第三十條國家發(fā)展計(jì)劃委員會根據(jù)《國家重大建設(shè)項(xiàng)目稽察措施》的規(guī)定，向使用外債資金的國家重大建設(shè)項(xiàng)目派出稽察特派員，對項(xiàng)目的實(shí)行和資金使用狀況進(jìn)行稽察。ChapterIVRepaymentofForeignDebtsandManagementofRisk第四章外債償還和風(fēng)險(xiǎn)管理Article31SovereignforeigndebtsshallberepaidbytheStateuniformly.IfthesovereignforeigndebtcapitalisrelenttodomesticdebtorsdirectlybytheMinistryofFinanceorthroughfinancialinstitutions,thedomesticdebtorsshallbeliableforrepaymentofthedebtstotheMinistryofFinanceortothefinancialinstitutionswhichhandletherelending.第三十一條主權(quán)外債由國家統(tǒng)一對外償還。主權(quán)外債資金由財(cái)政部直接或通過金融機(jī)構(gòu)轉(zhuǎn)貸給國內(nèi)債務(wù)人的，國內(nèi)債務(wù)人應(yīng)當(dāng)對財(cái)政部或轉(zhuǎn)貸金融機(jī)構(gòu)承擔(dān)償還責(zé)任。Article32Non-sovereignforeigndebtsshallbesubjecttotheresponsibilityofthedebtorsthemselvesforriskandrepayment.第三十二條非主權(quán)外債由債務(wù)人自擔(dān)風(fēng)險(xiǎn)、自行償還。Article33Debtorsmayfulfilltherepaymentofthedebtswiththeforeignexchangeswhichtheypossess,oruponverificationandapprovalbyforeignexchangeregulatorydepartments,withforeignexchangespurchasedwithRenminbi.第三十三條債務(wù)人可以用自有外匯資金償還外債，也可經(jīng)外匯管理部門核準(zhǔn)用人民幣購匯償還外債。Article34Withrespecttothedebtswhichadebtorfailstorepay,ifthereisasurety,thesuretyshallberesponsiblefortherepaymentofthedebts.第三十四條債務(wù)人無法償還的外債，有擔(dān)保人的，應(yīng)當(dāng)由擔(dān)保人負(fù)責(zé)償還。Article35Ifthesuretyneeds,pursuanttotheprovisionsofthecontractforsurety,toperformtheobligationofrepaymentofthedebtsforthedebtor,thesuretyshallapplytotheforeignexchangeregulatorydepartmentsforverificationfortheperformanceofthecontractforsurety.第三十五條擔(dān)保人按照擔(dān)保協(xié)議規(guī)定需要履行對外代償義務(wù)時(shí)，應(yīng)當(dāng)?shù)酵鈪R管理部門辦理對外擔(dān)保履約核準(zhǔn)手續(xù)。Article36Debtorsshallreinforcethemanagementontheriskofforeigndebts,andadjustandoptimizethedebtstructure.Onthepremisethattherangeoftheoriginaldebtsisnotenlarged,debtorsmay,uponexaminationandapprovaloftheStateDevelopmentPlanningCommission,reducethecostofforeigndebtsandoptimizethetheirstructurebymeansofrepaymentofforeigndebtsatahighercostwithforeigndebtsborrowedatalowercost.Therein,ifthesovereignforeigndebtsareconcerned,examinationandapprovalbytheMinistryofFinanceshallbeneeded.第三十六條債務(wù)人應(yīng)當(dāng)加強(qiáng)外債風(fēng)險(xiǎn)管理，適時(shí)調(diào)整和優(yōu)化債務(wù)構(gòu)造。在不擴(kuò)大原有外債規(guī)模的前提下，經(jīng)國家發(fā)展計(jì)劃委員會核準(zhǔn)，債務(wù)人可以通過借入低成本外債、償還高成本外債等方式，減少外債成本，優(yōu)化債務(wù)構(gòu)造，其中，波及主權(quán)外債的，需經(jīng)財(cái)政部核準(zhǔn)。Article37Debtorsmay,forthepurposeofevasionofrisk,entrustcompetentfinancialinstitutionstousefinancialtoolstoevadetheexchangerateriskandinterestrateriskoftheforeigndebts.第三十七條債務(wù)人可以保值避險(xiǎn)為目的，委托具有有關(guān)資格的金融機(jī)構(gòu)運(yùn)用金融工具規(guī)避外債的匯率和利率風(fēng)險(xiǎn)。ChapterVSupervisionandAdministrationonForeignDebts第五章外債監(jiān)管Article38Foreigndebtregulatorydepartmentsshall,pursuanttothelaws,rulesandregulations,andtherelevantprovisionsofthepresentMeasures,conductsupervisionandadministrationonforeigndebtsandforeignguaranty.第三十八條外債管理部門根據(jù)國家法律、法規(guī)和本措施有關(guān)規(guī)定，對外債和對外擔(dān)保實(shí)行監(jiān)管。Article39Whentheforeigndebtregulatorydepartmentsperformdutiesandresponsibilitiesofsupervisionandadministration,theyareentitledtodemandthedebtorsandrelevantunitstoofferinformationconcerned,checkthebillsandcapital.第三十九條外債管理部門履行監(jiān)管職責(zé)時(shí)，有權(quán)規(guī)定債務(wù)人和有關(guān)單位提供有關(guān)資料，檢查有關(guān)帳目和資產(chǎn)。Article40Ifadomesticinstitutionfailstoperformtheproceduresofexaminationandapprovalortofulfilltheregistrationaccordingtotherelevantprovisionswhenitraisesforeigndebtsorprovidesforeignguaranty,thecontractsforloansorguarantywhichitconcludesshallnotbelegallybinding.第四十條境內(nèi)機(jī)構(gòu)舉借外債或?qū)ν鈸?dān)保時(shí)，未履行規(guī)定的審批手續(xù)或未按規(guī)定進(jìn)行登記的，其對外簽訂的借款協(xié)議或擔(dān)保協(xié)議不具有法律約束力。（有關(guān)資料:裁判文書1篇有關(guān)論文1篇）Article41Foreigndebtsorguaranty,whicharenotembodiedintheformofcontractsforforeigndebtsorguaranty,butactuallyconstituteobligationsorpotentialobligationsofrepaymentofforeigndebts,shallbesubjecttothesupervisionandadministrationonforeigndebtsaccordingtothepresentMeasures.第四十一條不以借款協(xié)議或擔(dān)保協(xié)議等形式體現(xiàn)，但在實(shí)質(zhì)上構(gòu)成對外償還義務(wù)或潛在對外償還義務(wù)的對外借款或擔(dān)保，須按照本措施納入外債監(jiān)管。（有關(guān)資料:有關(guān)論文1篇）Article42Violationoftheprincipleofpoolingofinterestandjointassumptionofriskshallbeforbiddensoastoensurethatthedirectforeigninvestorswillnotraiseforeigndebtsdisguisedlybymeansoffixedreturn.第四十二條嚴(yán)禁違反利益共享、風(fēng)險(xiǎn)共擔(dān)原則，以保證外商直接投資固定回報(bào)等方式變相舉借外債。Article43Withoutapprovalbytheforeigndebtsregulatorydepartments,overseasenterpriseswithChinesecapitalshallnottransfertheriskoftheirforeigndebtsorobligationsofrepaymenttodomesticenterprises.第四十三條未經(jīng)外債管理部門同意，境外中資企業(yè)不得將其自身承擔(dān)的債務(wù)風(fēng)險(xiǎn)和償債責(zé)任轉(zhuǎn)移到境內(nèi)。Article44IffinancialinstitutionsoperatingforeignexchangebusinessfindanyactthatviolatesthepresentMeasuresinthecourseofopeningforeignexchangeandforeigndebtsaccounts,andhandlingthebusinessofforeignexchange,theyshalltimelysubmitreporttotheforeigndebtsregulatorydepartmentsconcerned,andshallcooperatewiththeregulatorydepartmentstocarryoutinvestigations.第四十四條經(jīng)營外匯業(yè)務(wù)的金融機(jī)構(gòu)在為境內(nèi)機(jī)構(gòu)開立外匯、外債帳戶和處理外匯資金往來業(yè)務(wù)時(shí)，發(fā)現(xiàn)違反本措