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国债基金预算制度,是指在整个国家预算体系中,把债务收入单列起来,单独编制预算,以其收入来源满足特定的支出需要,并逐步使之固定下来的一种预算管理制度。如何建立国债基金预算呢?首先是国债基金预算的资金来源问题。大致来说,可从五个方面来考虑:①每年从国家预算中拨出一定数额的资金,形成国债基金的垫底基金。②国家每年发行的国库券以及各种公债收入也应纳入国债基金预算中。③国债有偿使用的各种收益(包括归还的贷款及利息)均应列入国债基金。④常规预算如有结余,也应转入
The system of budget for treasury bonds refers to a kind of budget management system that, in the entire national budget system, solves debts separately and prepares budgets separately to meet their specific expenditure needs with their source of income. How to set up a government bond fund budget? The first is the source of funds for the treasury fund budget. Generally speaking, we can consider from five aspects: ① Every year, a certain amount of funds are allocated from the state budget to form the bottom fund for the national debt funds. ② The national treasury bills issued each year and various public debt income should also be included in the treasury fund budget. (3) All proceeds (including loan repayment and interest repayments) paid for the national debt shall be included in the national debt fund. ④ If the balance of regular budget, should be transferred