宏观调控视角下的我国国债立法研究

On the Legislation of the Public Debt in Our Country From the Viewpoint of Macro-Control

国债在我国国民经济中的角色应从传统的筹资性国债向调控性国债转变,国债法是宏观调控的专项法,不能简单地将国债法作为财政法的部门法。当前我国国债立法存在缺少基本法,重监管、轻调控,综合协调性差等问题。完善我国的国债宏观调控立法,应当朝着法制化、协调化与可操作化的目标迈进,并按照“主体——行为——保障”的制度框架进一步健全国债宏观调控法律制度。

The role of public debt in our economy shall be transformed from the traditional revenued function to the macro-control one, and the law of public debt is one of the special macro-control law, which can not be simply thought as the department of fiscal law. There are some defects in our legislation for public debt, such as the short of the basic law, focus on market supervision and neglect of macro-control, weak harmony between the different economic policies, and so on. To perfect our macro-control institutions of public debt, we should be approaching the goal of legalization, harmonization and operation, and develop the legal system framework of subject, conduct and guarantee.