公共債務法

This law is enacted to maintain national fiscal soundness, support national development needs, and regulate public debt of the central government and local governments.

公共債務主管機關、地方政府與財政部都要定期彙整、報送並公開公共債務資訊。

中央及直轄市得設立債務基金，並由該基金辦理償債、債務轉換、資金籌措及相關費用支付。

中央及直轄市、縣（市）及鄉（鎮、市） must編列一定比例的債務還本；也 may在歲入執行情況允許時，於原預算外增加還本。

本法的施行日期由行政院決定。

This provision names the competent authority for public debt at each level of government.

直轄市、縣（市）的公共債務由行政院監督；鄉（鎮、市）的公共債務由縣政府監督。

This article defines public debt, borrowing, and borrowing limits, and requires government borrowing of public debt to be for adjusting capital expenditure unless another law provides otherwise.

This provision sets borrowing limits for central and local governments and requires disclosure of fund cash movements.

當一年以上公共債務未償餘額達法定債限的90%時，中央與地方政府須制定債務改善計畫及時程表；未經同意，不得新增債務超過上一年度舉債額度。

財政部在報請行政院同意後，得派員查核直轄市、縣（市）公共債務；縣政府得派員查核鄉（鎮、市）公共債務。

If a local government may be unable to meet debt repayment obligations, the Ministry of Finance may ask the Executive Yuan to restrict or stop its borrowing, and a county government may restrict or stop borrowing by townships, towns, or cities in the same situation.

地方政府如超額舉債、違反停止舉債命令或未按債務償還比率編列預算，監督機關可命其限期改正或償還；逾期不辦者，還可能減少或緩撥統籌分配稅款，並移送懲戒。