近几年来,随着财政改革的深入发展,财政信用在社会主义经济建设中的地位和作用已被越来越多的人们所认识。但是,财政信用毕竟是理财领域里的一项新工作,既缺乏现成的理论指导,又尚未建立较为规范的管理制度,慎重细致地处理好财政信用工作中的一些政策问题,对保证其健康发展是十分必要的。本文现就财政信用资金来源的有关问题作一些探讨。一、随着财政体制改革的深化,财政信用资金来源渠道有了很大扩展。资金来源是经营之本,没有资金来源,财政信用事业的发展将成为无源之水,无本之木。资金来源渠道的充分扩展是财政信用工作今后发展的战略性问题。在传统的集中计划经济和“统收统支”的财政体制下,财政资金的来源和使用一般不以 In recent years, with the deepening development of fiscal reform, the status and role of fiscal credit in the socialist economic construction have been recognized by more and more people. However, the financial credit is, after all, a new work in the field of financial management. It lacks the existing theoretical guidance and has not yet established a more standardized management system. It carefully and meticulously handled some policy issues in the work of financial credit and guaranteed its healthy development Is very necessary. This article is about the sources of financial credit funds to make some discussion on the issue. First, with the deepening of the reform of the financial system, the sources of financial credit funds have greatly expanded. The source of funds is the management of the operation, there is no source of funds, the development of the cause of financial credit will become a passive water, without the wood. The full expansion of sources of funds is a strategic issue for the future development of fiscal credit work. Under the traditional centrally planned economy and the fiscal system of “unifying revenue and expenditures,” sources and uses of fiscal funds are generally not based on