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本文着重分析了全球化进程中的国家财政税收政策及政府公共开支行为 ,并对有关学术界观点做了综述和分析。文章认为 :全球化具有效率和再分配效应以及由此引致的政府开支行为的变化 ,没有证据显示国家执行财政政策的能力与全球化呈负相关 ,全球化进程中传统公共支出模式也没有显示变化的迹象 ,但全球化对政府支出结构有明显影响 ,对国内社会各阶层的收入分配有着不同影响 ,并提出了相关的政策建议。
This paper analyzes the national fiscal taxation policy and government public expenditure in the process of globalization, and summarizes and analyzes the views of relevant academic circles. The article argues that globalization has the effect of efficiency and redistribution and the resulting change in government spending behavior. There is no evidence that the ability of the state to implement fiscal policy is negatively related to globalization. The traditional mode of public expenditure in the globalization process also shows no change However, globalization has a significant impact on the structure of government spending. It has a different impact on the distribution of income among all levels of the Chinese society and proposes relevant policy recommendations.