论文部分内容阅读
公债是以国家信用担保而形成的一种特殊的债务经济制度。它产生于古代的西方社会,是随着国家的发展而出现的一个财政分配范畴。公债的产生也有其浓厚的时代背景,可以说是一种必然,正如恩格斯指出的“随着文明时代的向前进展,甚至捐税也不够用了,国家就发行期票、债券,即发行公债”由此,产生了人类历史上最初的公债,这时的公债仅处于萌芽状态,在社会经济生活中所占的地位微乎其微,而且当时公债也只是少量的,偶然出现。
Public debt is a special kind of debt economy formed by the guarantee of national credit. It originated in the ancient Western society, is a financial distribution category emerged with the development of the country. As the Engels pointed out, “With the progress of the civilized age, even the tax is not enough, the state issues promissory notes and bonds, that is, the issuance of public bonds” As a result, the earliest public debt in human history was created when the public debt was only in its infancy, occupying a negligible part in the socio-economic life, and the public debt was only a small sum at that time incidentally.