通常认为国债资金主要被用于建设性支出,本文通过定性和定量结合分析发现我国国债资金并非主要投向建设性支出,而是经常性支出。鉴于此,文章针对金融危机下我国所实施的积极财政政策状况提出了强化国债资金投向管理的对策建议。 It is generally believed that treasury bond funds are mainly used for constructive expenditures. Through qualitative and quantitative analysis, this paper finds that treasury bonds funds in our country are not mainly invested in constructive expenditures, but recurring expenditures. In view of this, the article puts forward countermeasures and suggestions on how to strengthen the management of the treasury bond investment in the light of the positive fiscal policy implemented in our country under the financial crisis.