运用协整与误差修正模型考察江西财政支出规模、结构及经济效应。发现财政支出规模偏低;基本建设支出、支农支出、行政管理费用、企业挖潜改造资金与GDP增长正相关;科技三项费用和文教科卫事业费与GDP增长负相关。 Co-integration and error correction models were used to examine the scale, structure and economic effects of Jiangxi’s fiscal expenditure. Found that the scale of financial expenditure is low; capital construction expenditure, expenditure on supporting agriculture, administrative costs, enterprises tapping the transformation of capital and GDP growth is positively related to the three science and technology fees and education and health costs and GDP growth negatively correlated.