政府债务(亦称公债)是指政府凭借其信誉,政府作为债务人与债权人之间按照有偿原则发生信用关系来筹集财政资金的一种信用方式,也是政府调度社会资金,弥补财政赤字,并借以调控经济运行的一种特殊分配方式。政府债务是整个社会债务的重要组成部分,具体是指政府在国内外发行的债券或向外国政府和银行借款所形成的政府债务。一、政府债务的特征 Government debt (also known as government bonds) refers to the government by virtue of its credibility, the government as a debtor and creditor in accordance with the principles of compensation in accordance with the principle of credit relations to raise financial funds a credit, but also the government to allocate social funds to make up for the fiscal deficit, and to control A special way of economic distribution. Government debt is an important part of the entire social debt, specifically the government debt that is issued by domestic and foreign government bonds or borrowed from foreign governments and banks. First, the characteristics of government debt