财政支出可分为形成资本的公共投资和不会形成资本的消费性公共支出。自从我国强调运用经济手段调节宏观经济以来,财政支出政策一直是我国政府调节经济的主要工具之一。为了充分发挥财政支出政策对我国经济增长的作用,我们有必要对财政支出政策的相关问题进行进一步深入地研究。笔者认为,根据我国目前所处的特殊经济环境,在今后的一段时期内,我国仍将实行以公共投资为主的财政支出政策。一、公共投资对于经济的长期增长具有重要作用——西方国家的实践 Public expenditure on public expenditure can be divided into the formation of capital and consumer spending will not form a public expenditure. Since China emphasized the use of economic instruments to regulate the macro economy, the fiscal expenditure policy has always been one of the main tools used by our government to regulate the economy. In order to give full play to the role of the fiscal expenditure policy in our country’s economic growth, it is necessary for us to conduct further and in-depth studies on the related issues of the fiscal expenditure policy. According to the author’s opinion, according to the special economic environment in which China is currently located, in the coming period of time, our country will still implement the fiscal expenditure policy mainly based on public investment. First, public investment plays an important role in long-term economic growth - the practice in western countries