在社会化大生产和市场经济体制下,财政政策在宏观经济调控中所具有的关键性地位和重要作用是众所周知。西方市场经济国家的历史证明,作为国家宏观经济管理和调控政策体系的有机组成部分,财政策不仅是建立和完善市场经济体制的重要影响和促进因素,而且也是国民经济能得以持续稳定发展的重要保证条件之一。然而,近些年来,随着经济体制包括财政体制改革的逐步进行, Under the socialized mass production and market economy system, the pivotal role and important role of fiscal policy in macroeconomic regulation and control are well known. The history of western market economy countries proves that as an integral part of the state’s macroeconomic management and control policy system, fiscal policy is not only an important influence and facilitating factor for establishing and perfecting the market economic system, but also an important factor for the sustained and steady development of the national economy One of the conditions of guarantee. However, in recent years, with the gradual progress of the economic system including the reform of the financial system,