一财政信用是一个古老的财政范畴。但是,我国地方财政信用活动的发展并不是一帆风顺的,从认识的角度来看,阻力来自于理论和实践经验两个方面。从理论方面看,有两种理论观点不利于财政信用的发展。一种是“大银行、小财政”的观点。持这种观点的同志,主张国家财政只搞非生产领域的资金供给,不搞生产建设性资金的投放,企图把财政挤出物质生产领域。另一种是对社会主义制度下信用作用的虚无 A fiscal credit is an ancient fiscal category. However, the development of local financial credit activities in our country is not easy, from the perspective of cognition, the resistance comes from two aspects of theory and practical experience. From a theoretical perspective, there are two theoretical perspectives that are detrimental to the development of fiscal credit. One is “big bank, small fiscal ” point of view. The comrades holding this view advocate that the state finance only provide funds for non-production areas and do not engage in the construction of production-oriented funds in an attempt to squeeze finance out of the material production area. The other is nothingness of the credit function under the socialist system