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财政规模标志着政府对社会财富的占有程度，科学、合理的财政规模既是国家有效履行职能的财务保障，又是国民经济健康发展的必要条件。构建中国社会主义市场经济条件下财政合理规模理论，不仅具有积极的理论意义，而且具有重大的现实意义。那么，优化的或合理的财政规模到底有?
The scale of finance marks the government’s possession of social wealth. A scientific and reasonable fiscal scale is not only the financial guarantee for the state to effectively perform its functions, but also the necessary condition for the healthy development of the national economy. The theory of building a reasonable scale of finance under the conditions of China’s socialist market economy not only has positive theoretical significance but also has great practical significance. So, the optimal or reasonable fiscal scale in the end there?