从经济学说的发展历史来看,理论界对财政赤字的看法。从否定论(健全财政主义)到容忍论(财政政策论),又从容忍论发展到否定论(均衡财政主义),历经周折,尤其现在,似乎是从运用财政赤字的凯恩斯财政政策,向谋求均衡财政及“小政府”的非凯恩斯财政政策的转轨时期。然而,令人费解的是,理论与现实大相径庭。无论是在中国还是在海外,主张消灭财政赤字的理论一直占主导地位,但以美国为代表的各国实践表明,财政赤字有增无减,达到空前的地步,而且一直找不到解决这一问题的有效途径。黑格尔曾言,存在的就是合理的。那么,现 According to the history of the development of economics, theorists view the budget deficit. From negation (sound fiscalism) to tolerance (fiscal policy), and from tolerance to negativity (balanced financialism), after all the twists and turns, it seems that now, especially from the Keynesian fiscal policy of using fiscal deficits, Balanced fiscal and “small government” non-Keynesian fiscal policy transition period. However, it is puzzling that theory is very different from reality. Whether in China or overseas, the theory advocating the elimination of the fiscal deficit has always been the dominant one. However, the practice of various countries represented by the United States shows that the fiscal deficit has been increasing at an unprecedented rate and it has never been able to solve this problem Effective way. Hegel once said that there is a reasonable. Well, now