在1929—1933年资本主义世界经济大危机面前,凯恩斯主义对传统的关于实现财政预算平衡以实现整个社会经济稳定的原则进行了彻底的革命,提出用赤字理财政策把资本主义从危机中拯救出来。半个多世纪以来,凯恩斯主义作为“财政主义”在资产阶级经济学界成为崇拜者,信仰者称道的对象,也是所有持不同观点的体系、派别所不能迴避和进行攻击的对象。如何看待由凯恩斯所倡导的、后凯恩斯主义发展了的、在现代资本主义国家里实施着的赤字财政政策,本文试图用马克思主义的观点对它进行实事求是的分析,并得出这样两个结论:第一,赤字财政政策是国家对社会总产品中的剩余产品的分配的调节形式,它在资本主义生产扩大与有支付能力的购买之间矛盾尖锐对立的情况下,对资本主义生产关系进行了有利的调整。第二,赤字财政政策的运用对资本主义生产的 In the face of the Great Economic Crisis in the Capitalist World from 1929 to 1933, Keynesian revolutionized the traditional principle of balancing the fiscal budget so as to achieve social and economic stability as a whole. It proposed that capitalism be rescued from the crisis with fiscal deficit financing policies . For more than half a century, Keynesianism has become an admirer of “bourgeois economics” in the bourgeois economics field, and the object of faith praised by Keynesians is also the target of all dissidents and systems that all factions can not shun and attack. How to view the Keynesian advocated post-Keynesian development of the deficit fiscal policy implemented in the modern capitalist countries, this article tries to use Marxist point of view of its realistic analysis, and come to such two conclusions: First, the deficit fiscal policy is a form of state’s regulation of the distribution of surplus products in the total social product. In the case of a sharp contradiction between the expansion of capitalist production and the purchase of affordability, the capitalist relations of production have been carried out Favorable adjustment. Second, the application of deficit fiscal policy to capitalist production