【编者按】治国即理财。国家理财的一个重要内容就是有效地管理债务,控制财政风险,实现财政可持续。在本刊今年的第一期刊发了“全球债务风险中的财政可持续经验”专栏,并介绍和分析了澳大利亚、智利、卢森堡在财政可持续方面的治理经验,同时分析了这些国家的经验对中国财政治理的启示。在本期,我们继续刊发两篇文章,介绍新西兰和韩国在财政可持续方面的治理经 Editor’s note】 【governance is financial management. An important part of state money management is to manage debts effectively, control financial risks and achieve fiscal sustainability. In the first issue of this issue, we published the column entitled “Financial Sustainability in Global Debt Risk” and introduced and analyzed the experiences of governance in fiscal sustainability in Australia, Chile and Luxembourg, and analyzed the impacts of these countries’ Enlightenment of Experiences on China ’s Financial Administration. In this issue, we continue to publish two articles on governance of fiscal sustainability in New Zealand and South Korea