一、财政投融资与财政投资的 理论比较 财政投融资,是政府为了实现其特定的政策目标,以信用方式直接或间接投融资而产生的资金筹集和使用活动。它反映了以国家为主体,按照信用原则,利用金融形式参与一部分社会产品分配所形成的特定的财政分配关系,在本质上,属于国家分配的范畴。财政投融资的特点可以概括为三点:首先,它是以国家为主体的投资、融资活动,是国家财政的重要组成部分, First, the financial investment and financing theory and the theory of financial investment Financial investment and financing is the government in order to achieve its specific policy objectives, directly or indirectly through credit financing and fund-raising activities arising from the financing. It reflects the specific fiscal distribution formed by taking the state as the main body and according to the credit principle and using the financial forms to participate in the distribution of part of the social products. In essence, it belongs to the category of state distribution. The characteristics of financial investment and financing can be summed up in three points: First of all, it is a country-based investment and financing activities, an important part of state finance,