一、香港财政概况香港政府从１９５８年获得财政自主权开始，４０多年来，香港政府实行自由资本主义时期的“量入为出，收支平衡”的财政方针，而非当代许多资本主义国家奉行的赤字财政方针。从总体上看，这一审慎的财政方针基本上适应了战后香港社会稳定与经济发展的需要。６ I. Introduction to Hong Kong’s Finances The Hong Kong Government began its fiscal autonomy in 1958. Over the past 40 years or so, the Hong Kong government has adopted the fiscal policy of “integration of expenditure into balance of payments and expenditure” during the period of free capitalism rather than the deficit finance pursued by many capitalist countries policy. Overall, this prudent fiscal approach has basically adapted to the needs of post-war Hong Kong’s social stability and economic development. 6