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扩张性财政政策受当前财政债务依存度和国债偿率及减税空间的制约，受其制度和经济结构效益的制约。总量微调结构优化才是当前财政政策的现实选择：重新界定财政职能，优化支出结构；推进政府购买和投资支出制度的创新；实施有效的财政政策，促进结构优化。
Expansionary fiscal policy is constrained by the current financial and debt dependency and the debt rate and debt relief space of treasury bonds, constrained by the benefits of its system and economic structure. The adjustment of gross fine-tuning structure is the realistic choice of the current fiscal policy: to redefine the fiscal function and optimize the expenditure structure; to promote the innovation of the government purchasing and investment expenditure system; to implement the effective fiscal policy and to promote the structural optimization.