西方国家反周期的财政理论与实践表明,在经济过热时期,政府应实行紧缩性财政政策。实证检验表明,我国从1993年开始实施的“适度从紧”的财政政策,其熨平经济周期的作用比较明显,起到了反经济扩张的作用,为成功实现国民经济“软着陆”的宏观调控目标做出了贡献。 Countercyclical fiscal theory and practice in Western countries show that during the period of economic overheating, the government should implement a tightening fiscal policy. The empirical test shows that the fiscal policy “moderately tight” implemented in our country since 1993 has a more obvious role of ironing the economic cycle and has played an anti-economic expansion role. In order to successfully implement the macro-control of the “soft landing” of the national economy Goal has made a contribution.