本文在简要回顾了预算理论的渐进主义思路之后,采用实证数据研究香港地区的政府支出模式,显示其具有渐进主义的倾向,同时,考察香港的财政支出是否反应出对经济的调整,尝试将香港的宏观经济情况引入模型,以观察香港的财政支出是否符合渐进主义的范式。结束语中提示了本文模型的一些不足和有待改进之处。 After a brief review of the gradualism of budget theory, this paper uses empirical data to study the pattern of government spending in Hong Kong and shows its gradualism. At the same time, it examines whether the fiscal expenditure in Hong Kong reflects the adjustment of the economy and tries to change Hong Kong The macroeconomic situation is introduced into the model to see whether Hong Kong’s fiscal expenditure is in line with the gradualist paradigm. The conclusion suggests some shortcomings and improvements to the model.