我国宏观经济运行中,财政资金信用化和信贷资金财政化日趋严重,如何在深化改革中合理引导,形成协调的财政金融环境,充分发挥导向和调控作用,推动商品运动与货币运动、物资运动和资金运动的衔接和统一,这对促进宏观经济健康运转和良性循环,具有十分重要的意义。本文就这个问题试作初步的探讨和论述。一、建立财政和信贷相互制衡机制,平稳寻求协同运行的成长点从现实角度,应建立并逐步完善4种制衡机制: (1)方向制衡。财政信用化的资金来源限于财政部门间歇性的预算外资金,不得动用预算内资金,资金运用限于计划内的、符合国家产业政策和信贷政策的投资项目和资金需求;根据一定时期内(通常为一年)财政赤字总量(减去自身可“挖潜”的收入以及非合规的赤字部分)向银行摊销等额特种债券,使信贷财政化逐步纳入规范,便于中央银行及专业银行以此作为为平 In the macroeconomic operation of our country, the credit of financial funds and the financialization of credit funds are becoming more and more serious. How to properly guide and deepen the reform to form a coordinated financial and financial environment, give full play to the role of guidance and control, and promote the movement of goods and monetary movement, material movement and The convergence and unification of capital movements are of great significance to the healthy operation of the macroeconomy and the virtuous circle. This article attempts to make a preliminary discussion and discussion on this issue. First, the establishment of fiscal and credit checks and balances mechanism, and seek a steady growth point of coordinated operation From a practical point of view, should establish and gradually improve the four kinds of checks and balances mechanism: (1) the direction of checks and balances. The sources of financial creditability are limited to the intermittent extra-budgetary funds of the financial sector, and may not be used within the budgetary funds. The funds are limited to the planned investment projects and capital requirements that are in line with the state’s industrial and credit policies. According to a certain period of time Year) of total fiscal deficits (minus their own “potential to tap the potential” and non-compliance deficits) amortization of special bonds equivalent to the bank, so that the gradual integration of credit financing into the norms for the convenience of central banks and specialized banks as a Flat