借鉴外国财政投融资制度,发展我国的财政信用作为深化财税体制改革的一条思路,目前已渐为人们所接受和重视。然而针对我国当前财政信用的现状,笔者认为当前我国开展财政投融资建设还存在一些客观制约因素,这在一定程度上也削弱了财政投融资的现实可行性。 首先,财政乏力状况影响投融资开展。财政投融资资金来源中很大部分出于财政范畴,或至少在初始投资时依赖一部分预算拨款。我国改革以来,财政收入严 Draw lessons from the foreign financial investment and financing system, the development of China’s financial credit as a way to deepen the reform of the fiscal and taxation system, now gradually accepted by people and attention. However, according to the present status of China’s financial credit, the author believes that there are still some objective constraints in China’s current financial investment and financing construction. To a certain extent, this also undermines the practical feasibility of financial investment and financing. First of all, the financial weakness will affect the investment and financing. Much of the sources of financial investment and financing are out of fiscal or at least part of the initial budget. Since the reform of our country, the fiscal revenue has been strict