在现代西方财政经济理论中,发行建设国债,实施积极财政政策已不再简单地被视为一种负担和包袱,而被当作直接调节经济发展的政策手段。实践也证明,这几年实施积极财政政策给后人积累的不是简单的债务,而是数万亿元的财富和优质资产,在未来我国经济发展中将长期发挥巨大的经济效益和社会效益。 In the modern western fiscal and economic theory, the issue of national debt and the implementation of a proactive fiscal policy are no longer simply regarded as a burden and a burden, but as policy instruments that directly regulate economic development. Practice has also proved that in recent years, the implementation of a proactive fiscal policy to future generations has accumulated not only simple debts, but trillions of dollars of wealth and quality assets, and will exert enormous economic and social benefits in the future in the future economic development in our country.