实施积极的财政政策,是党中央确定的重大战略决策。近年来,我国在实施积极的财政政策方面,通过连续不断地增发国债,以扩大内需,拉动经济的发展。这一决策,对化解亚洲金融危机,保持国民经济持续稳定增长,都起到了非常重要的积极作用。但是,我们也应该看到,在目前的国债资金项目中,特别是对国债资金的使用和管理中,存在着一些不容忽视的问题,概括起来有以下几个方面:（一）国债项目成为许多部门和单位争取资金的重要渠道,国债资金成了“唐僧肉”,大家都想吃并且都在争着吃;（二）为了地区利益或部门利益,为了能够争取到项目和资金,各有关单位出现了从未有过的配合和默契,但不同程度地存在着选项上的盲目性和可研、论证等方面的缺乏性;（三）项目确定后又出现了实施中的迟缓问题,前期准备工作迟缓,配套资金迟缓,资金拨付迟缓等等;（四）按照国债资金使用要求,国债 The implementation of a proactive fiscal policy is a major strategic decision set by the Central Party Committee. In recent years, in implementing the proactive fiscal policy, our country has boosted domestic demand and stimulated economic growth by continuously increasing the issuance of national debts. This decision has played a very important and positive role in resolving the Asian financial crisis and maintaining the sustained and steady growth of the national economy. However, we should also see that there are some problems that can not be ignored in the current treasury fund projects, especially the use and management of treasury bonds funds. To sum up, there are the following aspects: (1) Treasury bonds have become many Departments and units for funding an important channel for government bonds has become a “Tang monk meat”, we all want to eat and are competing to eat; (two) for the sake of the interests of the region or the department, in order to be able to win the project and funding, the relevant units There has been no cooperation and understanding, but to varying degrees, there is the blindness of the options and feasibility studies, demonstration and other aspects of the lack of sex; (three) the project was identified after the implementation of the slow problem, the preparation Slow work, slow matching funds, slow allocation of funds, etc .; (4) According to the requirements for the use of treasury bonds, treasury bonds