(1)預(yù)算收支差額 (2)國債還本付息 (3)宏觀經(jīng)濟(jì)環(huán)境 (4)政府承受能力 (5)社會(huì)應(yīng)債能力
(1)認(rèn)購者負(fù)擔(dān) (2)債務(wù)人負(fù)擔(dān) (3)納稅人負(fù)擔(dān) (4)代際負(fù)擔(dān)