本文从财政学基本概念出发,阐述财政职能和财政支出原则,结合当前应对金融危机而采取的财政政策即四万亿经济刺激方案,做出自己的思考,分析财政职能和财政支出原则在其中发挥的作用和扮演的角色,是从理论角度对此次经济刺激方案的探讨。 Based on the basic concepts of finance, this paper elaborates the principle of fiscal function and expenditure, combines with the 4 trillion economic stimulus plan adopted in response to the current financial crisis, makes its own thinking, and analyzes the principle of fiscal function and expenditure in which The role and role of play is from a theoretical point of view of the economic stimulus package.