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一、国债发行规模的确定 (一)根据需要偿还的债务本金和预算安排的财政赤字确定年度发债规模。 作为防范财政风险的措施之一,从2000年起我国将国债利息支出列入经常性预算,与国债本金分开。这样,我国年度财政预算中确定的国债发行规模主要取决于以下两个方面:即当年需偿还的国内外债务本金和当年形成的财政赤字。年度财政决算时,由于债务收入大于支出部分用于
First, the size of the issuance of treasury bonds to determine (a) according to the need to repay the debt principal and budget arrangements for the fiscal deficit to determine the size of annual bonds. As one of the measures to prevent financial risks, since 2000, China has included the interest expense of government bonds in the regular budget, which is separated from the principal of government bonds. In this way, the size of the government bonds issued in the annual budget of our country mainly depends on the following two aspects: the domestic and international principal repayments for the year to be repaid and the current fiscal deficits formed. The annual fiscal accounts are due to the fact that debt income is greater than the expenditure component