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财政赤字能否向中央银行透支,这是当前正确处理财政与中央银行关系时所面临的一个重要问题。虽然1986年1月7日国务院颁布的具有法律效力的《银行管理条例》规定:“财政部门不得向中国人民银行透支”。但事实上,1986年底中央财政赤字94亿元,1987年国家财政预算赤字80亿元,合计174亿元仍然是通过向中央银行透支来弥补的。现实引发人们思考:
Whether the fiscal deficits can overdraw with the central bank is an important issue facing the current correct handling of the relationship between finance and the central bank. Although January 7, 1986, the State Council promulgated the “Bank Management Ordinance” with the force of law states: “The financial sector may not overdraft the People’s Bank of China.” However, in fact, the central government deficit was 9.4 billion yuan by the end of 1986, and the state budget deficit was 8.0 billion yuan in 1987. The total amount of 17.4 billion yuan was still covered by the overdraft to the Central Bank. Reality causes people to think: