Viewpoints on the Concept of Fiscal Investment and Loan Program
关于''财政投融资''范畴的认识

Understanding on the concept of Fiscal Investment and Loan program is not so identical in the current theoretical circles.The author of this thesis holds the idea that Loaning should be regarded as the source of fund; whether the Investment is paid or not ismainly decided by the nature of the program; the Fiscal Investment and Loan Program should be aimed at the realization of policy goal,and the formation of physical capital is not absolutely necessary; and compared with the Fiscal Investment and Program, the PublicCredit is a better term.