转轨时期我国财政支出的实证分析

Authentic Case Analysis of Our Country's Financial Expenditure in Transitional Period

1978年至 1996年 ,我国财政支出占国内生产总值比例的变动轨迹呈现出反“钩”形状 ,这与瓦格纳法则不相符合 ,被理论界认为是我国转轨时期的“财政支出之谜”。税收下降不能解释这个财政支出之谜。事实上 ,只有政府职能的转变才是引起我国转轨时期财政支出的规模和结构发生变动的根本原因。

In transitional period, our country's financial expenditure varies track is in form of 'converse hook' in ratio of GDP, From 1978 to 1996, our country's financial expenditure is not in agreement with Wagela Law. which is considered as a puzzle of financial expenditure. The falling tax levy can't work it out, In fact, it is the government function varies in scale and form that can give the fundamental reason.