一、西方国家利用政府债务工具实施宏观调控的经验国债是中央财政为满足预算需要而代表中央政府发行的政府公债，它是当中央财政预算出现支出大于收入（即预算赤字）时，以信用方式进行的一种融资活动。国债作为政府取得收入的一种形式，随着政府对举债收入的运用（财政支出） First, the Western countries to use government debt instruments to implement the macro-control experience Treasury bonds is the central government to meet budget needs and issued on behalf of the central government government bonds, it is when the central budget expenditures greater than revenue (ie budget deficit), the credit A type of financing activity. Treasury bonds as a form of government revenue, with the government on the use of debt (fiscal expenditure)