Research on debt issues of foreign government loans has great theoretical and practical significance not only to macroscopic management of the ministry of finance, but also to internal management and latitudinal comparisons of each area.

• 外国政府贷款中债务问题的对策研究及管理上的研究，无论对于财政部进行宏观管理，还是各个地方进行内部管理、横向比较都有着很大的理论意义和实践意义。