政府信用创新——基于国债转贷政策的分析  

The Innovation of the Government Credit:An analysis in the Central Government Lending Policy of Treasury Bond Fund

作　　者：侯合心[1] 

机构地区：[1]云南财经大学金融学院

出　　处：《财经科学》2007年第7期1-8,共8页Finance & Economics

摘　　要：对国债实施转贷是政府信用运作方式的一种创新。理论上,采取有偿方式运用国债资金,有利于提高政府信用资金的使用效率,但是,从审计部门国债资金审计报告及相关文献反映的情况看,这一创新的理论目标与实践效果之间存在明显差距。随着2008年国债转贷资金还本付息高峰期到来,国债资金使用低效问题将会逐步显现成为现实的信用问题,因此,从理论和实践意义上,对以国债转贷政策为内容的政府信用创新进行必要的反思,显然已是恰逢其时。The lending of the Treasury bond fund is one kind of irmovation ot the operation way of government credit. Theoretically, it is advantageous to enhance the using efficiency of the Treasury bond fund to use the Treasury bond fired adopting the way of credit. But, according to all kinds of auditing reports and literature, it has the obvious disparity between theoretical expectation and the real effect of the lending police of the Treasury bond fund. As the “fastigium” of refunding is coming in 2008, the low efficiency of the Treasury bond fund gradually shall become the real credit problem. Therefore it is very important and timing to think again with the innovation of the government credit in theory and practice.

关 键 词：政府信用 创新 国债转贷 

分 类 号：F812.5[经济管理—财政学]