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公共支出的决定程序、运用与来源以及内在的价值取向上,都存在着公正与效率的矛盾,这无疑会影响到公共支出对经济增长的拉动作用。若要兼顾公正与效率以及调和公共支出内在的逻辑矛盾,便需要确定更有效的标准和选择合适的规则,降低交易成本和信息不对称的程度,以更透明的程序和更兼顾社会民众的方式,实现由功能财政向公共财政和民主财政的转变,以此提高积极财政政策的作用效率。
There is a conflict between fairness and efficiency in the decision-making process, operation and source of public expenditures as well as intrinsic value orientation, which undoubtedly will affect the stimulating effect of public expenditure on economic growth. To balance justice with efficiency and to reconcile the inherent logical contradictions of public spending, we need to identify more effective standards and select the appropriate rules to reduce the transaction costs and the degree of information asymmetry, with a more transparent process and a more balanced approach to the community , And realize the transformation from functional finance to public finance and democratic finance so as to improve the efficiency and efficiency of active fiscal policy.