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1929年大危机后，美国一直奉行凯恩斯主义的赤字财政政策，试图通过扩大政府支出，创造有效需求来刺激投资，促进经济增长。结果事与愿违，70年代美国陷入了“滞胀”的困境。为此，里根上台后，政府开始大规模削减财政赤字，实行预算平衡政策。实践证明，这一政策取得了一定成效。评价美国财政政策的演变历程及其对我国的借鉴作用具有现实意义。
After the Great Crisis in 1929, the United States has been pursuing Keynesian deficit fiscal policies in an attempt to stimulate investment and promote economic growth by expanding government spending and creating effective demand. The result was counterproductive. The United States plunged into a dilemma of “stagflation” in the 1970s. To this end, Reagan came to power, the government began large-scale budget deficit reduction, the implementation of budgetary balance policy. Practice has proved that this policy has achieved some success. It is of practical significance to evaluate the evolution of the U.S. fiscal policy and its reference to our country.