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中央财经大学税务系副主任、中国注册会计师刘桓副教授认为,不同的财政政策运用于不同的宏观经济状况。一般而言,政府的财政政策是针对经济周期状况进行反周期操作。今年的国库券发行与1998年将大体持平。发行较大规模的国债,是积极的财政政策的一部分。按照一般情况,它将产生两个方面的影响:一是通过国债的发行,将居民手中持有的现金和部分银行存款转化为投资,有助于国内投资及消费需求的扩大,
Associate Professor Liu Huan, a member of the tax department of the Central University of Finance and Economics and a Chinese certified public accountant, believes that different fiscal policies are applied to different macroeconomic situations. In general, the government’s fiscal policy is to counter-cyclically operate on the basis of the economic cycle. This year’s Treasury issue will be roughly the same as in 1998. Issuing large-scale government bonds is part of an active fiscal policy. According to the general situation, it will have two impacts: First, through the issuance of government bonds, the cash and part of the bank deposits held by residents will be converted into investments, which will help increase the demand for domestic investment and consumption,