一、公债、财政赤字与税收间关系原理的一般界定 公债在现代政府收支中越来越成为一个较为突出的因素,尤其一旦当公债形成自己的累积性变动后,这种影响就表现为存量与流量间的相互促动关系。很明显,在没有公债积累的初始状态下,一般地,只有当政府购买支出不能以税收来抵顶时,才有可能谈得上发行公债来予以弥补。所以,在封闭型经济条件下,假设政府 First, the general definition of the relationship between public debt, fiscal deficit and tax revenue Bonds in the modern government revenue and expenditure more and more become a more prominent factor, especially once the public debt to form their own cumulative changes, the impact of the performance of the stock and the The interaction between the flow of traffic. Obviously, in the initial state without the accumulation of public debt, it is generally possible to make up for the issue of public debt only when government purchases can not be offset by taxes. So, in a closed economy, the government is assumed