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公共债务问题近年受到广泛关注。公共债务是一种财政收入或者履行某种经济职能的手段,需要公共预算的约束和统筹。而政府的公共预算是政府职能在财政上的体现,因此从政府职能的视角对公共债务进行研究与探讨十分必要。政府支出和税收负担对公共债务有正向影响,而政府规模和政府活动范围本身就是政府职能“大小”的体现。文章认为可以从政府职能转变来应对我国的公共债务问题,并在政府职能界定、财政支出结构优化和行政效率提高等三方面提出相关建议。
The issue of public debt has drawn wide attention in recent years. Public debt is a form of fiscal revenue or a means of performing some sort of economic function, requiring public budget constraints and co-ordination. However, the government’s public budget is a manifestation of the government’s functions in finance. Therefore, it is necessary to study and discuss public debts from the perspective of the government’s functions. Government spending and tax burden have a positive impact on public debt, while government size and the scope of government activity are themselves manifestations of government function “size”. The article thinks that we can change from the government functions to deal with the public debt problem in our country, and put forward relevant suggestions in three aspects: the definition of government functions, the optimization of the fiscal expenditure structure and the improvement of administrative efficiency.