CAJ | 학술논문

对我国财政收入与财政支出之间的长期关系进行实证分析,研究结果表明：虽然我国的财政收入大幅度增长,但政府支出增长更快,财政收入的增长并不能满足巨额财政支出的需求,财政收支缺口不断扩大。基于此,提出深化财政体制改革、优化财政支出结构和提高政府公共财政管理水平等完善我国财政政策的建议。
대아국재정수입여재정지출지간적장기관계진행실증분석,연구결과표명：수연아국적재정수입대폭도증장,단정부지출증장경쾌,재정수입적증장병불능만족거액재정지출적수구,재정수지결구불단확대。기우차,제출심화재정체제개혁、우화재정지출결구화제고정부공공재정관리수평등완선아국재정정책적건의。
This article carries on the empirical analysis of the long-term relations between the financial revenue and expenditure.The results show that the government expenditure growth is faster than China＇s financial revenue growth.Financial revenue＇s growth cannot satisfy the expenditure demanded,so the financial gap between revenue and expenditure expands unceasingly.Based on the empirical analysis conclusion,this paper proposes to reform the financial system,to optimize expenditure structure,and to raise government＇s public finance management level.