财政从银行账户支款数额超过其存款数额,用银行信贷资金弥补财政赤字的一种形式。当财政支大于收时,可向银行透支,事后归还。如财政透支数额过大,归还时间过长,银行无力垫付,就会导致增发纸币,引起财政性发行,影响通货稳定。为此,当财政出现严重困难时,通常采用发行债券的方式来满足其增加支出的需要,一般不应采取财政透支方式。 Finance from the bank account amount exceeds its deposit amount, using bank credit funds to make up for a form of fiscal deficit. When the financial expenditure is greater than the time of receipt, overdraft can be made to the bank and returned afterwards. If the amount of financial overdraft is too large, the time for returning it is too long, and the bank can not afford to advance it, it will lead to additional issuance of banknotes, causing a fiscal issue and affecting the stability of the currency. For this reason, when there are serious financial difficulties, the method of issuing bonds is usually adopted to meet the need of increasing expenditure. Generally, no fiscal overdraft should be adopted.