随着现代市场经济的建立与发展,财政政策日益成为政府宏观经济调控的一个重要手段。美国应对经济萧条有着丰富的经验,通过对中美政府在经济萧条时期财政政策的实施特点进行了比较分析,为更好的发挥我国政府继续发挥财政政策的调控作用提供有益的启示。 With the establishment and development of modern market economy, fiscal policy has increasingly become an important measure for government macroeconomic regulation and control. The United States has rich experience in dealing with the economic depression. Through a comparative analysis of the implementation features of the fiscal policies between China and the United States during the economic recession, the United States can provide useful enlightenment for better exerting the regulatory role of the Chinese government in fiscal policy.