财政是实现国家宏观经济管理的重要手段之一。一般说,财政的规模越大,它对经济的调控能力和影响亦越大,但财政规模过大,又会对经济产生消极影响,诸如增加税收负担,引起财政赤字,乃至限制企业的活力等等。因此,如何使财政规模保持在适度范围内,以减少其对经济的消极影响,同时又能不削弱财政对经济的调控能力,便成为人们普遍关注的一个问题。 Finance is one of the important means to realize the country’s macroeconomic management. Generally speaking, the larger the fiscal scale, the greater its ability to regulate and control the economy. However, if the fiscal scale is too large, it will have a negative impact on the economy, such as increasing the tax burden, causing a fiscal deficit and even limiting the vitality of enterprises Wait. Therefore, how to keep the fiscal scale within a reasonable range so as to reduce its negative impact on the economy and at the same time it will not weaken the ability of the government to regulate the economy has become a common concern.