近几年，我国实施的积极的财政政策，是主要依靠扩大政府支出来扩大内需的一种扩张性政策。这种扩张性的政策跟市场经济通常模式下的扩张政策有所不同，它的区别在于：增加政府支出的同时，不调减税。这种积极的财政政策的核心是一种反周期的调节政策，即当经济增长进入了一个 In recent years, the active fiscal policy implemented in our country is an expansionary policy mainly relying on expanding government spending to expand domestic demand. This expansionary policy is different from the expansionary policy usually adopted in the market economy. The difference lies in the fact that while increasing government spending, it does not reduce taxes. At the core of this proactive fiscal policy is a countercyclical regulatory policy, that is, when economic growth enters a