The National Debt Management Plan accompanying with the annual draft budget presents year-end condition and projection of national debt. It also serves as debt management device including the objective and level of management, risk management. Accordingly, the analysis report includes the current situation and Trend Analysis of national debt which is mainly comprised of the analysis of debt-increasing factors and fiscal sustainability along with Efficient Management Methodology. Here, methodology means precautionary management through fiscal discipline and Asset-Liability Management(ALM) Tool with systematic management of contingent liability. Finally, it contains the introduction of Debt Management Simulation Model which is necessary means for managing national debt in changing economic and fiscal situation