现代西方经济理论认为,当经济处于萎缩萧条时期,政府应实施扩张性的财政政策和货币政策以扩大有效需求,促进经济增长。而扩张性财政政策又主要是通过增加政府公共支出和减税来实施。至于这一洋药方应如何运用于中国实践,有些学者建议只取其一端,即只能增大公共支出,而不能减税, According to modern western economic theory, when the economy is in a recession and recession, the government should implement expansionary fiscal and monetary policies to expand effective demand and promote economic growth. And expansionary fiscal policy is mainly implemented by increasing government public expenditure and tax cuts. As to how this foreign prescription should be applied to practice in China, some scholars have suggested that only one end should be taken to increase public spending instead of tax cuts,