西方财政理论是西方国家对经济进行干预和宏观调控的重要依据,在西方市场经济发展中有着特殊的地位和作用。笔者认为,西方国家在运用财政理论、政策等主要手段进行国家干预,运用政府的力量来弥补市场经济配置资源的不足或缺陷,以实 Western fiscal theory is an important basis for Western countries in intervening and macro-controlling their economies and has a special status and role in the development of the western market economy. The author believes that the Western countries in the use of financial theory, policies and other major means of state intervention, the use of government power to make up for the inadequate or defective allocation of market economy resources, in order to