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在我国,国债的发行和偿还已经成为财政活动的一个非常重要的方面。因此,科学地研判这一财政活动的利弊得失,并以此指导具体的实践工作就有着非同寻常的意义,而这又离不开在基础理论的层面上对这一问题作一规律性的总结。 一、问题的提出:国债支出是否应用于社会公共需要方面 根据公共财政理论的基本要求,在一个理想的公共财政框架下,财政支出应主要用于满足社会公共需求。
In our country, the issue and repayment of government bonds have become a very important aspect of the fiscal activities. Therefore, it is of extraordinary significance to scientifically evaluate the pros and cons of this fiscal activity and to guide specific practical work, and this can not be separated from the regularity of this issue at the basic theoretical level to sum up. First, the question put forward: Whether the government bond expenditure should be applied to social public needs According to the basic requirements of public finance theory, under an ideal public finance framework, the fiscal expenditure should be mainly used to meet the public needs of society.