摘要
公债是政府依据信用取得财政收入的一种方式,它形成了政府的债务。政府借债必须承担偿还的义务,但政府不会是公债负担的最终承担者。那么公债负担的最终承担者是谁,要从公债及公债本息偿还的资金来源来分析,而最终的解决办法是建立国家国债偿债基金。
The government loan is one way of obtaining finical revenue relying on the government credit. As a kind of debt, the government is supposed to fulfill the obligation of repaying. But the government does not bear ultimately all liabilities of the loan. We can analyze the end-payer of the liabilities from the fund resources of the loan and the repayment of its principal and interest.That problem can be solved thoroughly by setting up a sinking fund of national loan.
出处
《天津市财贸管理干部学院学报》
2002年第2期28-30,共3页
Journal of Tianjin Institute of Financial and Commercial Management