改革开放以来我国经济突飞猛进,也经历了许多由市场经济带来的冲击。财政政策是政府调节宏观经济的一把利剑,而在促进GDP增长的过程中财政收支的结构设置究竟产生了怎样的效应呢?我国的税收与财政支出结构是否合理?为了回答这些问题,还需要在理论分析的基础上运用计量经济学的工具作实证分析。本文通过对我国1986年到2003年财政收支结构样本数据的分析,说明了不同的财政收支项目对经济增长有不同的效应。 Since the reform and opening up, China’s economy has been by leaps and bounds and has also experienced many impacts from the market economy. Fiscal policy is a sword which the government adjusts the macroeconomy and what kind of effect does it have on the structure of the fiscal revenue and expenditure in the process of promoting the GDP growth? Is the structure of taxation and fiscal expenditure in our country reasonable? In order to answer these questions, Also need to use the tools of econometrics for empirical analysis on the basis of theoretical analysis. This article analyzes the sample data of China’s fiscal revenue and expenditure structure from 1986 to 2003, and shows that different fiscal revenue and expenditure items have different effects on economic growth.