财政信用,是财政机关按照有借有还的资金融通原则,运用信用形式来筹集,分配、调剂和管理财政资金的一种特殊形式。它是依据国家产业政策和财政政策进行而不以盈利为主要目的的资金信贷活动。是财政部门由收支型财政转变为经营管理型财政所采取的主要措施。近几年来,各地财政部门先后开展此项业务,促进了宏观和微观效益双丰收,符合深化经济改革的需要,它的客观必要已为实践所证明,本文不多赘述。仅就如何进一步发展财政信用业务,结合当前实际情况,提出一些浅见。党中央提出了治理整顿仍是今明两年改革和建设的重点,这给我们进一步发展财政信用提出了更高的要求。因此,必须顺应形势发展,探索完善和发展财政信用的新途径、新对策,以期发挥财政信用的综合效 Financial credit is a special form by which financial organs mobilize, distribute, adjust and manage financial funds in accordance with the principle of borrowing and repaying funds. It is based on the state’s industrial and financial policies and not for profit-oriented capital and credit activities. It is the main measure taken by the finance department to change from a revenue-based finance to a management-oriented finance. In recent years, the financial departments around the country have carried out this business in succession, promoted the double harvest of macroeconomic and microeconomic benefits, and met the need of deepening economic reform. Its objective necessity has been proved by practice, and this article will not give any further explanation. Only on how to further develop the financial credit business, combined with the current actual situation, put forward some humble opinions. The CPC Central Committee has proposed that rectification and rectification will remain the focus of reform and construction in the next two years. This has set a higher demand for us to further develop the financial credit. Therefore, we must adapt to the development of the situation, explore new ways and new countermeasures for improving and developing the fiscal credit so as to give full play to the comprehensive effect of fiscal credit