１引言财政政策是一国宏观经济调控的重要手段之一，也是对经济周期实施反周期调节最直接、最重要的手段。它通过财政收入和财政支出的变动达到稳定与发展、公平与效率，并实现抑制通货膨胀，保持经济平稳和持续增长。财政政策主要通过预算、税收、转移支付、补贴、公债等... 1 Introduction Fiscal policy is one of the most important means of macroeconomic regulation and control in a country. It is also the most direct and important means of countercyclical adjustment to the economic cycle. It achieves stability and development, fairness and efficiency through changes in its fiscal revenue and expenditure, as well as curbing inflation and maintaining a steady and sustained economic growth. Fiscal policy mainly through the budget, taxes, transfer payments, subsidies, bonds, etc. ...