在现代市场经济条件下,政府支出不仅是国家机器正常运转必需的“燃料”,而且是经济社会发展必不可少的支撑力量。政府通过其投资性支出和经常性支出,为社会提供公共产品,影响宏观经济走势,推动社会事业发展。在国民经济出现波动时,政府支出则成为宏观调控的重要手段。比如,1998年我国经济由短缺转为过剩,通货膨胀让位于通货紧缩,经济增长速度急剧下滑。为了刺激经济增长,中央决定实施积极的财政政策,通过扩大政府支出扩张有效需求,积极引导社会投资,使我国经济逐 Under modern market economy, government expenditures are not only “fuel” necessary for the normal operation of state machinery, but also an indispensable support force for economic and social development. Through its investment expenditures and recurrent expenditures, the government provides public goods to the community, affects the macroeconomic trends and promotes the development of social undertakings. When the national economy fluctuated, government expenditure became an important measure for macro-control. For example, in 1998, China’s economy turned from a shortage to an excess. Inflation gave way to deflation and its economic growth rate dropped sharply. In order to stimulate economic growth, the central government decided to implement a proactive fiscal policy, expand effective demand through expanding government spending, actively guide social investment and make China’s economy