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随着经济体制改革的不断深入,财政可供能力与国民经济发展的需求矛盾逐渐突出,各级财政部门拓宽财源、增强自给能力、缓解供需矛盾已成为主要任务。发展财政信用已成为整个经济发展的需要。财政信用资金是国家为实现其职能,按照信用原则,采取有偿使用方式筹集、分配财政资金而形成的以国家为主体的信用关系。我国财政信用形式最早产生于隋唐时期,新中国成立后,随着生产力的不断解放,国民经济的迅速发展,财政有偿使用的范围逐渐扩展。
With the continuous deepening of the economic reform, the contradiction between the capacity for providing finance and the demand for national economic development has become increasingly prominent. It has become a major task for financial departments at all levels to broaden their sources of finance, enhance their self-sufficiency, and ease the contradictions between supply and demand. The development of financial credit has become the need of economic development. The financial credit funds are state-based credit relations formed by the state in order to realize its functions, in accordance with the principle of credit, and to use the paid use of funds to raise and distribute financial funds. The earliest form of fiscal credit in our country came from the Sui and Tang dynasties. After the founding of New China, with the continuous liberation of productive forces and the rapid development of the national economy, the scope of paid use of finance expanded gradually.