“隐性外债”，是指企业以某种形式和手段，借入、使用具有契约性偿还义务的、而没有纳入外债监控和管理的外汇债务。隐性外债的表现形式很多，例如：１．借入不登记，还本付息不核准。按规定借入外债、外汇（转）贷款应及时办理登记备案手续，取得《外债登记证》或《外汇（转 “Implicit foreign debt” refers to the foreign debt that has been borrowed and used by an enterprise in some form and by means of contractual repayment obligations but not included in the monitoring and management of foreign debts. Implicit external debt can take many forms, for example: 1. Borrowing is not registered, debt service is not approved. According to the provisions of borrowing foreign debt, foreign exchange (transfer) loans should be timely registration and filing procedures, obtain “foreign debt registration certificate” or "foreign exchange