查詢結果分析
來源資料
頁籤選單縮合
題名 | 政府部門償債基金設置之研究=Study on the Installating Sinking Funds for the Governmental Departments |
---|---|
作者 | 吉慈音; | 書刊名 | 中華工商專校學報 |
卷期 | 14 1997.03[民86.03] |
頁次 | 頁60-71 |
分類號 | 564.5 |
關鍵詞 | 政府部門; 償債基金; |
語文 | 中文(Chinese) |
中文摘要 | 我國目前正值公債高峰期,公債的鉅額發行成為主要財源籌措方式,為免以債養 債與龐大的還本付息負擔造成財政僵化,儘速設置具積極性、靈活性之償債基金以強化公債 管理效能,實有利健全財政。 日本「國債整理基金」制度及運用,已實施數十年,成效良好,雖其債務餘額短期間尚無法 完全解決,但其運作方法及經驗,頗值得借鏡。 |
英文摘要 | Our country is presently at the top level with the high government bond that the large amount of government bonds is published as the primary financial source procuring method. For avoidance of raising the bonds which is for the government bonds and the great amount of primaries plus the interest payment that the heavy burdon of the bonds payment has caused the financial administration heading toward a deadlock as for the immediate sinking funds setup should be with the radicalization and flexibility so as to intensify the government bonds efficiency which is really favorable to the sound financial administration. As for the Japanese [National bonds policing fund] system and employment which have been implemented for over a dozen of years with the very good result; though its remainder of the bonds is unable to solve completely, yet its employment method and experience is worthwhile for us to learn as a lesson. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。