【摘要】 国债发行条例和复式预算的特定安排使得人们对国债资金的投向产生了错觉。本文通过回归模型分析得出:当前国债资金主要被用于行政管理费、社会文教费、还本付息和以财政补贴为主的经常性支出,并提出从降低公务员净收益、压缩财政补贴和推进高校改革等角度来促使国债资金投向的合理化。更多还原

【Abstract】 It gives people a false impression for the using direction of national debt,because of the issuing regulation of national debt and special arrangement of double budget.The paper makes it clear by regression analysis that national debt is mainly used as such nonproductive expenditures as administrative management expenses,socialcultural expenses,reimbursement for both capital and interest and recurrent expenditure,mainly as financial subsidies.To achieve the rationality of national debt,we should reduce the net income of government office workers,cut down financial subsidies and carry forward the reform of universities and colleges.更多还原