西方国家处理财政收支矛盾的原则思路有两种不同的观点,即量入为出和量出为入。具体采用哪一原则取决于不同的社会经济环境与条件。(一)在西方国家资本主义商品经济 Western countries handle the contradictions between the fiscal revenue and the principle of thinking there are two different points of view, that is, into the amount of income and measured as income. The specific adoption of a principle depends on the different socio-economic environment and conditions. (1) Capitalist commodity economy in western countries