National borrowing and debt management strategies need to take into account the return on debt-financed investments, in terms of both future fiscal revenue and foreign exchange income, and the government's ability to hedge interest and exchange rate risk.
从未来财政收入和汇率收入的角度来看，国家借款和债务管理必须考虑到举债融资投资的回报，以及考虑到政府避免承担利率和外汇风险的能力。