财政投融资作为一种政府行为,是实施国家财政经济政策的重要手段之一,它在调整产业结构,扶植农业、交通、能源等国民经济“瓶颈”部门的发展方面,发挥着越来越重要的作用,有效地弥补了市场机制的某些缺陷。然而,由于我国市场经济体制尚不完善,在财政投融资管理上还存在一些亟待研究解决的问题。第一,政府性投资与财政投资脱节,政府信用“缺位”与“越位”并存。近几年 Financial investment and financing, as a kind of governmental action, is one of the most important means to implement national financial and economic policies. It plays a more and more important role in the adjustment of industrial structure and the development of the national economy such as agriculture, transportation and energy resources. The more important the role is to effectively remedy some of the shortcomings of the market mechanism. However, due to the imperfect market economy system in our country, there are still some problems to be solved urgently in the management of financial investment and financing. First, the government investment is out of line with the financial investment, and the government credit “absence” and “offside” exist side by side. recent years