财政信用,是指财政部门遵循有借有还的信用原则,进行筹集、运用、管理资金的一种形式。对于专门管理、发挥信用资金功能作用的机构,本文则称之为“第二财政”。随着有计划商品经济的发展和改革开放的逐步深入,财政信用事业发展很快。目前,全国不少省、市及县财政部门都建立了财政信用管理机构,对资金的筹集与运用、支持地方经济发展起到了重要的作用。此外,还拓宽了理财领域,打破了传 Financial credit refers to a form in which the financial departments follow the principle of borrowing and repaying credit to raise, use and manage funds. For specialized management, the function of credit funds to play a role, this article is called “second finance.” With the development of a planned commodity economy and the gradual deepening of reform and opening up, the cause of financial credit has developed rapidly. At present, many provinces, cities and counties’ financial departments have set up financial credit management agencies, which have played an important role in raising funds and using them in support of local economic development. In addition, it also broadened the field of financial management, breaking the pass