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文章基于纳税人这一视角,结合协整理论,对财政收入和财政支出之间的关系进行研究,并利用Eviews软件作相应的数据处理,得出财政收入和财政支出之间存在协整关系,其经济含义意味着财政收入和财政支出之间存在着一种长期稳定的比例关系,在外来“冲击”的影响下,这种比例关系可能会发生小的变化,但随着时间的推移,偏差将会逐渐消失,财政收入和财政支出将会恢复到原来的长期均衡状态。
Based on the perspective of taxpayers and combining cointegration theory, this paper studies the relationship between fiscal revenue and financial expenditure, and makes use of Eviews software for corresponding data processing. It concludes that there exists cointegration relationship between fiscal revenue and financial expenditure, Its economic implication means that there is a long-term, stable relationship between fiscal revenue and fiscal expenditure, which may change slightly under the influence of external shocks, but with the passage of time , The deviation will gradually disappear, and the fiscal revenue and expenditure will be restored to the original long-term equilibrium.