CAJ | 학술논문

政府收入规模不仅体现了政府的财政能力，而且反映着国民收入分配基本格局及政府在其中的地位。纵观我国20世纪90年代以来，政府财政收入持续快速增长的同时，劳动者收入在国民收入中占比持续下降的事实，要实现“让劳动者分享经济发展成果”的目标，有必要适度控制政府收入规模。政府支出结构反映着政府活动的范围和方向。我国政府职能向公共服务型转变，必然要求政府支出内容上逐步减少经济建设支出，让市场在资源配置方面更好发挥作用；逐步控制和适度削减政府行政性开支，建设一个节俭高效的政府组织；逐步增加民生开支和社会福利开支，不断提高民生福祉。
정부수입규모불부체현료정부적재정능력，이차반영착국민수입분배기본격국급정부재기중적지위。종관아국20세기90년대이래，정부재정수입지속쾌속증장적동시，노동자수입재국민수입중점비지속하강적사실，요실현“양노동자분향경제발전성과”적목표，유필요괄도공제정부수입규모。정부지출결구반영착정부활동적범위화방향。아국정부직능향공공복무형전변，필연요구정부지출내용상축보감소경제건설지출，양시장재자원배치방면경호발휘작용；축보공제화괄도삭감정부행정성개지，건설일개절검고효적정부조직；축보증가민생개지화사회복리개지，불단제고민생복지。
China＇s GDP had increased by 9.2% in 2011, while government revenues had grown by 24.8% during the same period. The size of government revenue shows not only the government fiscal capacity but also the structure of national income distribution as well as the position of the government. It＇s necessary to appropriately control the size of government revenue for the target that the laborer shares the achievements of the economic growth. The structure of the government expenditures reflects the scope and direction of government ＇s activity. During the transformation of government functions, i expenditures on economic constructions should be reduced , while the market will play a more important role in the resource allocation. Government administrative expenses should be continuously controlled and cut down in order to construct a more economical and efficient government organization. The expenditure on people＇s livelihood should be enhanced to improve the people＇s welfare.