公共支出是政府为市场提供公共服务所安排的公共财政支出,不仅可以确保国家职能的履行,政府经济作用的发挥,而且能支持市场经济的形成和壮大。本文立足于1978-2013年我国公共支出和财政收入的基本数据分析,并通过瓦格纳法则和收入增长引致论对其进行实证检验,探讨未来我国公共支出的变动趋势和特点。 Public expenditure is the public financial expenditure arranged by the government to provide public services to the market. It can not only ensure the fulfillment of state functions and the government’s economic functions, but also support the formation and expansion of a market economy. Based on the analysis of the basic data of public expenditure and fiscal revenue in 1978-2013 in our country, this paper empirically tests Wagner’s law and income growth and probes into the changing trend and characteristics of public expenditure in China in the future.