一、财政信用偿还政策的目标有借有还是财政信用的基本特征,财政信用资金偿还政策包括以下几个方面的内容: 第一、维护国家的权威和信誉。国家在财政信用活动中无论是以债权人的身份出现,还是以债务人的身份出现,都离不开偿还债务的问题。当国家以债权人身份出现时,就由债务人偿还本息给国家,财政信用偿还政策必须使债务人服从国家的权力,遵守信用原则。当国家以债务人身份出现时,国家就偿还本息给各债权人。财政信用偿还政策必须使国家恪守信用原则,维护政府的信誉,取信于民。第二、维护债权人、债务人的合法利益。财政信用资金的筹集,使所形成的财政信用分配,与一般无偿性 1. The objectives of the fiscal credit repayment policy are the basic characteristics of borrowing or fiscal credit. The fiscal credit repayment policy includes the following aspects: First, maintain the country’s authority and credibility. When the state appears as a creditor in a fiscal credit activity or as a debtor, it is inseparable from the problem of debt repayment. When the state emerges as a creditor, the debtor repays the principal and interest to the state. The fiscal credit repayment policy must oblige the debtor to obey the state’s power and abide by the principle of credit. When the state appears as a debtor, the state repays principal and interest to each creditor. The fiscal credit repayment policy must enable the country to abide by the principle of credit, safeguard the credibility of the government, and win the trust of the people. Second, safeguard the legitimate interests of creditors and debtors. The financing of financial credit funds, resulting in the formation of financial credit distribution, and general gratuitous