市场经济是一种资源配置效率高的经济体制,但是市场经济必须在一定的条件下才能发挥高的效率,同时市场经济本身运行中也会出现一些问题,这两种情况下出现了市场缺陷,市场缺陷会导致收入分配不公平和经济波动,所以就需要政府介入或干预,本文主要研究政府在发挥财政职能方面克服市场缺陷的一些积极行为。 Market economy is an economic system with high resource allocation efficiency. However, market economy must be able to exert high efficiency under certain conditions. In the meantime, some problems will arise in the operation of the market economy itself. In these two situations, there are market defects, Market defects lead to inequitable income distribution and economic fluctuations, so the government will need to intervene or intervene. This paper mainly studies some positive behaviors of the government in overcoming market imperfections in its financial functions.