中国对外援助资金主要有3种类型:无偿援助、无息贷款和优惠贷款。其中,无偿援助和无息贷款资金在国家财政项下支出,优惠贷款由中国政府指定中国进出口银行对外提供。截至2009年底,中国累计对外提供援助金额达2562.9亿元人民币,其中无偿援助1062亿元,无息贷款765.4亿元,优惠贷款735.5亿元。
对外援助支出是国家财政支出的一部分。援外预算资金由财政部按预决算制统一管理。商务部及国务院其他参与对外援助管理的部门,根据职责分工具体管理本部门的援外资金。各部门结合对外援助任务,坚持量力而行的原则编制年度对外援助项目支出预算,经财政部审核并报请国务院和全国人民代表大会批准后执行。各部门对援外项目资金实行预算控制管理。财政部和国家审计署根据国家有关法律、法规和财务规章制度对主管部门援外支出预算执行情况进行监督检查。
Financial resources provided by China for foreign aid mainly fall into three types: grants (aid gratis), interest-free loans and concessional loans. The first two come from China’s state finances, while concessional loans are provided by the Export-Import Bank of China as designated by the Chinese government. By the end of 2009, China had provided a total of 256.29 billion yuan in aid to foreign countries, including 106.2 billion yuan in grants, 76.54 billion yuan in interest-free loans and 73.55 billion yuan in concessional loans.
Foreign aid expenditure is part of the state expenditure, under the unified management of the Ministry of Finance in its budgets and final accounts system. The Ministry of Commerce and other departments under the State Council that are responsible for the management of foreign aid handle financial resources for foreign aid in their own departments in accordance with their respective jurisdictions. Each of these departments draws up a budget for foreign aid projects every year and submits it to the Ministry of Finance for examination, and then to the State Council and the National People’s Congress for approval and implementation. Each department controls and manages its own funds for foreign aid projects in its budget. The Ministry of Finance and the National Audit Office supervise and audit the implementation of foreign aid budget funds of these departments based on relevant state laws, regulations and financial rules.
无偿援助
无偿援助主要用于帮助受援国建设医院、学校、低造价住房、打井供水项目等中小型社会福利性项目。此外,无偿援助还用于实施人力资源开发合作、技术合作、物资援助、紧急人道主义援助等领域的项目。
无息贷款
Grants
Grants are mainly used to help recipient countries to build hospitals, schools and low-cost houses, and support well-digging or water-supply projects, and other medium and small projects for social welfare. In addition, grants are used in projects in the fields of human resources development cooperation, technical cooperation, assistance in kind and emergency humanitarian aid.
Interest-free Loans