按照凯恩斯的宏观调控理论,理想的相机抉择财政政策应呈现显著的逆周期性,即经济衰退时采取扩张性政策刺激复苏,经济繁荣时采取紧缩性政策防止过热。由于种种原因,我国财政政策顺周期效应明显,增加了财政可持续风险。一、我国财政政策效应顺周期的具体表现国外学者对56个国家实证研究成果表明,G7国家的财政政策基本上符合逆周期调节的性质,但拉美等许多发展中国家的财政政策却显示出顺周期的特 According to Keynes’s macro-control theory, the ideal camera choice fiscal policy should exhibit a significant counter-cyclicality, that is, to adopt an expansionary policy to stimulate recovery in the economic downturn and to adopt a tightening policy to prevent overheating in economic prosperity. Due to various reasons, the pro-cyclical effect of China’s fiscal policy is obvious, increasing the financial sustainability risk. First, the concrete performance of China’s fiscal policy pro-cyclicals Foreign scholars on 56 countries, empirical research shows that the G7 countries fiscal policy basically in line with the nature of counter-cyclical adjustment, but many other developing countries in Latin America’s fiscal policy has shown a smooth Special cycle