摘要
自2006年起,我国开始采取国债余额管理制度进行政府债务管理。但国债余额管理制度仍存在一些问题需要进一步讨论,目前国内相关研究几乎是空白。本文研究了国债余额管理的必要性和有效性以及制度设计问题,认为我国国债余额管理制度仍有实施的必要性,应建立常态管理的、设置一定的国债余额比例上限的国债总余额管理制度,并优化完善国债余额的计算方法和统计口径。
Since 2006, China has begun to apply national debt balance management system to regulate the activities of debt management. But up to now, little research on this system has been done in China and many questions still need answered. This paper discusses the necessity, effectiveness and rules design of the system, and points out that it is helpful to apply ratio ceiling and regular examination in the system. In addition, this paper also gives some solutions to the computation and statistic scopes of debt balance.
出处
《上海财经大学学报》
CSSCI
2007年第2期58-65,共8页
Journal of Shanghai University of Finance and Economics
关键词
国债
余额管理
上限
立法机构
debt
balance management
ceiling
legislative
