我国正处在经济体制转轨时期,通过债务弥补财政赤字是改革进程中的必然现象。科学合理地举债,可以促进经济增长和社会安定,顺利地渡过债务时期的困境。要坚持积极、合理、有效地发行国债和借用国外贷款的方针,充分利用国内外两种资源、两个市场,为社会主义市场经济建设服务。第一,债务发行以内债为主。我国居民收入的快速增长为国债发行提供了有利的基础。国债发行的实质是将居民收入中用于储蓄的一部分转化为国家财政收入。我国财政所处的债务时期的大背景是经济高速增长与居民收入高速增长,居民收入中的边际储蓄率不断提高,债务发行额只是居民储蓄的一部分。国民生产总值通过居民消费、银行贷款与政府支出合理配合,可以更好地优化资 My country is in the transitional period of the economic system. To make up for the deficit through debt is an inevitable phenomenon in the reform process. To borrow money in a scientific and rational manner can promote economic growth and social stability, and smoothly survive the debt crisis. We must adhere to the principle of issuing government bonds actively and reasonably and effectively and borrowing foreign loans and make full use of the two domestic and foreign resources and markets to serve the socialist market economy. First, debt-based debt within the main. The rapid growth of resident income in our country provides a favorable foundation for the issuance of treasury bonds. The essence of the issue of treasury bonds is to convert part of the income used for saving into national revenue. The background of the debt period in which China’s finance is located is the rapid economic growth and the rapid growth of household income. The marginal saving rate in household incomes has been continuously raised. The amount of debt issuance is only a part of household savings. Through the rational use of gross domestic product (GDP) by household consumption, bank loans and government expenditures, the GNP can be better optimized