本文根据古典经济增长理论,从理论上探讨了促进经济增长的财政政策效果,为政府在寻求经济增长与发展进程中,如何根据经济发展阶段的经济状况有效地运用和调整财政政策栽体提供了理论依据。本文认为,我国在“八五”期问,应采取“松紧结合”的财政政策,即在保持现有的总体税负水平和支出水平的同时,实施倾斜性的财政投资和税收支出政策。 According to the theory of classical economic growth, this paper theoretically explores the effect of fiscal policy to promote economic growth, and provides the government with an idea of ​​how to effectively use and adjust the fiscal policy in the process of seeking economic growth and development based on the economic situation at the stage of economic development Theoretical basis. This article argues that in the “Eighth Five-Year Plan” period, China should adopt a “tight combination” of fiscal policies, that is, implement the lean fiscal investment and tax expenditure policies while maintaining the existing overall tax burden and expenditure levels.