摘要
国家可以通过课税或举债为其活动筹资。现在,借债已成为国家获取收入的一个重要来源,并且成为一个越来越普遍的现象,不管是贫穷国家还是富裕国家都是如此。本文以我国近期的借债为例,综合不同的理论,分析了借债的原因及其产生的不同效应,指出我国在今后使用借债这一财政政策时所应注意的问题和着力点。
A government can finance its performance by either tax or debts. At present, debts have been one of the most important sources of income of a nation and this is becoming more and more universal among countries, poor or rich. Taking the recent debts of China as an example, this paper analyzes the causes of debts and their different effects considering several theories and then points out the attention and direction for China to use the fiscal policy of debts.
出处
《财经科学》
CSSCI
北大核心
2005年第4期181-188,共8页
Finance & Economics
