“就业创造标准”是指政府应当选择单位投资额能够提供最大数量就业的项目。此文以“就业创造标准”为理念,以实现充分就业为目的,探讨财政投资支出的策略,得出财政投资支出与就业创造之间的必然联系。要求政府不仅要在一定程度上扩大财政投资规模,而且还要优先选择劳动力密集型技术的项目。 “Employment creation standards ” refers to the government should choose the unit investment amount to provide the largest number of jobs. This article takes “employment creation standard ” as the idea, in order to realize the full employment for the purpose, explores the strategy of the financial investment expenditure, obtains the inevitable connection between the financial investment expenditure and the employment creation. The government is required to not only expand the fiscal investment scale to a certain extent, but also give priority to projects of labor-intensive technologies.