新西兰属于君主立宪制国家,有着发达的经济和以英国国会制度为基础的政府结构。全国分为12个大区,设有74个地区行政机构。新西兰在地方政府债务管理方面积累了不少经验,现将有关情况介绍如下。一、概况新西兰地方政府坚持“非负债经营”的理财理念,地方政府债务规模相对较小,政 New Zealand is a constitutional monarchy with a well-developed economy and a government structure based on the British parliamentary system. The country is divided into 12 regions, with 74 regional administrative agencies. New Zealand has accumulated a great deal of experience in the management of local government debts. The relevant information is as follows. First, an overview New Zealand local government adhere to the “non-debt management” concept of financial management, local government debt is relatively small, political