Foreign government loans refer to preferential loans provided by one government to another government, which have a certain gift nature. It has the nature of intergovernmental development assistance or partial donation, and is also called bilateral loan in international statistics. Together with multilateral loans, it constitutes official credit. Its sources of funds are generally divided into two parts: soft loans and export credit. Soft loans are mostly funds in the government budget; Export credit is part of credit financial funds. Bilateral government loan is a credit relationship between governments. Government agencies of the two countries come forward to negotiate and sign loan agreements to determine foreign currency debts with contractual repayment obligations. According to the relevant regulations of the Organization for Economic Cooperation and Development (OECD), government loans are mainly used for non-profit projects such as urban infrastructure and environmental protection. If it is used for profit-making projects such as industry, the total loan amount shall not exceed 2 million SDR. Projects with a loan amount of more than 2 million SDR or a donation of less than 80% must be submitted by the lending country to the OECD for review.