一、问题的提起近年来,在关于如何缓解我国的财政困难、如何增强财政(或政府)调控能力的诸多议论中,有一种近乎占上风的观点主张:财政应由量入为出的消极平衡转为量出为入的积极平衡;应将政府信用(发行国库券、政府借款等)作为筹措财政资金的经常性来源。这种观点的根据之一是:当代的发达资本主义国家都以政府信用作为组织财政收入的的手段。此种观点,颇值得 First, raise the issue In recent years, many arguments on how to ease the financial difficulties of our country and how to enhance the fiscal (or government) control ability, there is a near-prevailing view that the fiscal balance should be converted from negative balance As a positive balance of income; government credit (issuing treasuries, government loans, etc.) should be used as a regular source of financing. One of the bases of this view is that contemporary developed capitalist countries all use government credit as a means of organizing their fiscal revenue. This view is quite worth it