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本文根据现代经济增长理论，提出“充分就业增长率”、“国民支出增长率”、“均衡增长率”和“最优经济增长率”，分析了提高各种经济增长率的财政政策措施，总结出实现最优经济增长率的财政政策。据此指出，我国现行财政政策应是松紧结合：适度提高财政集中程度，适当降低企业所得税税率，调整财政支出和财政投资结构，提高财政投资的产出效应。
Based on the theory of modern economic growth, this paper puts forward “full employment growth rate”, “growth rate of national expenditure”, “equilibrium growth rate” and “optimal economic growth rate”, and analyzes the fiscal policy measures to enhance various economic growth rates. To achieve the optimal economic growth rate of the fiscal policy. It is pointed out that the current fiscal policy in our country should be closely integrated: a moderate increase in the degree of fiscal concentration, a proper reduction of the enterprise income tax rate, the adjustment of financial expenditure and the structure of financial investment so as to enhance the output effect of fiscal investment.