一、西方财政政策理论沿革财政政策的地位和作用,取决于人们如何解读“政府”。政府是否应该介入宏观经济运行机制并发挥某些作用?政府是否有必要通过财政政策干预市场经济?由于每一个时代、每一个时期的经济环境不同,人们对财政政策的认识并不一致,承认以及容许财政发挥作用的程度和空间也不尽相同。总的说来, First, the evolution of Western fiscal policy theory Fiscal policy status and role depends on how people interpret the “government.” Should the government intervene in the macroeconomic mechanism and play some role? Does the government need to intervene in the market economy through fiscal policy? Because of the different economic environment in each era and every period, people’s understanding of fiscal policy is not consistent, acknowledged and tolerated The extent and space for finances to work are also different. In general,