梁启超在客观地区分了内债与外债、公债与租税的概念后,提出公债的主要用途以及国家举债的用途必须以将来能生利为准则。特别是他系统地论述了证券公司在公债偿还中所起的调节作用,正是基于此,他积极主张通过创办证券公司推行公债的发行与偿还,这种观点在目前更具有现实意义。 Liang Qichao objectively distinguishes between the concept of domestic debt and foreign debt, public debt and taxation, and proposes that the main purposes of public debt and the purpose of national debt must be based on the principle that the government can generate profits. In particular, he systematically discusses the regulatory role played by securities companies in the repayment of public debt. It is on this basis that he actively advocates the issuance and repayment of public bonds through the establishment of securities companies, which is more realistic now.