我国公债发行发生五大变化: 一、在思想认识上,从“无债优越论”转向“有债必要论”。从将“既无外债,又无内债”当成社会主义制度的优越性,到已清楚地看到了公债的积极作用。二、在指导思想上,从单纯的弥补财政赤字转移到集中财力搞建设。1981年发行国库券,是弥补财政赤字的一项权宜之计。如今,发行公债已成为筹集国家长期建设资金的一条重要渠道。 Five major changes have taken place in the issuance of public debt in our country: First, we change our thinking from the theory of superior debt-free to the theory of contingent debt. From the superiority of “having neither foreign debt nor domestic debt” as a socialist system, we have clearly seen the positive role of public debt. Second, in guiding ideology, we should shift from simply making up the fiscal deficit to concentrating financial resources on construction. The issue of treasury bonds in 1981 is an expedient to make up for the deficit. Now, issuing bonds has become an important channel for raising long-term national funding.