【作者】 余良；

【导师】 李航星；

【作者基本信息】 四川大学 ， 财政学， 2005， 硕士

【摘要】 现代经济条件下,国债已成为政府进行宏观调控、贯彻财政货币政策的强有力杠杆,国债在促进国民经济发展中的地位日益显现出来。尤其是1998年以来我国实行的积极财政政策在扩大内需、刺激经济增长、优化经济结构等方面确实起到了不可替代的重要作用。但同时我们也发现,国债规模也随之而进一步扩大,国债风险也在逐步增大,国债的还本付息与国债规模高度相关。因此,分析和研究我国国债成本,对优化选择国债政策、有效防范国债风险和降低国债成本以及保障国债的良性运行具有重要的理论意义和现实意义。 本文以探讨国债成本的内涵作为出发点,分别通过分析国债外在运行方式与国债成本的关系以及国债成本的内在影响因素,找出目前我国国债成本趋高的原因,并在此基础上,就如何优化我国国债成本提出针对性的对策。 全文分为四大部分: 第一部分:国债成本的基本理论。本部分首先对国债成本的内涵和分类、国内外国债成本的发展情况以及研究国债成本的现实意义进行了阐述,作为全文研究的基础。 第二部分:国债运行与国债成本。从国债运行的四个过程——国债发行、国债流通、国债使用和国债偿还四个环节分别阐述其与国债成本的关系以及对国债成本的影响。 第三部分:国债成本的内在影响因素分析。在这部分,我们分别从国债利率、国债发行方式、国债品种、国债规模、国债持有者结构和国债期限结构等更多还原

【Abstract】 Under modern and economic condition, the national debt has become the powerful lever that the government carries on macro view’s adjust to control, carry through the public finance monetary policy, the national debt is in promote the government economy development of position present out increasingly. Particularly since 1998 the aggressive fisical policy that practice needs in the extension and stimulates the economy to increase, excellent turn the economic structure etc. really rose important function that can’t act for. But at the same time, we also discover, the national debt scale also immediately and further extension, the national debt risk also at enlarge gradually, the national debt recovers capital invested to pay interest is highly related with the national debt scale. Therefore, analysis and research our country the national debt cost, to excellent turn to choose the national debt policy and guard against the national debt risk and lower the national debt cost and guarantee the positive movement of the national debt to have the important theories meaning and realistic meanings effectively.This text is the point of departure with the content of the study national debt cost, passing the outside movement method of national debt to inquiry into respectively it comes with the relation of the national debt cost and the inside influence factor of the national debt costs as to it’s carry on the analysis, find out the our country national debt cost to tend the high reason currently, on this foundation,how excellent turn the our country national debt cost to put forward the counter plan that aims at sex.The full text is divided into the four greatest parts:Part Ⅰ: Basic theories of the national debt cost. First this part carries on to elaborate to the realistic meaning of the content of the national debt cost and the development circumstance and the research national debt cost of the classification, domestic and intergovernment national debt cost, being the foundation of the full text research.Part Ⅱ: The national debt movement and national debt cost. Circulate from the four process- national debts issue, national debt that the national debt circulate, the national debt usage and national debts compensate the relation that four links elaborate it respectively with the national debt cost and to the influence of the national debt cost.Part Ⅲ: The inside influence factor analysis of the national debt cost. At this part, we distinguish from six factors, such as national debt interest rate, the national debt issue way, national debt species, national debt scale, the national debt holder structure and the national debt term structure...etc. to analytical influence of it upon the national debt cost, for under part of policy suggest to provide basis.Part Ⅳ: Excellent turn the counter plan research of the our country national debt cost. This part is a textual research point, is also end purpose of the research. According to above each part of analysis, this text put forward finally excellent turn our country the counter plan and the suggestion of the national debt cost.更多还原