中文摘要：

从政府理财观念上讲，财政收支关系中倒底遵循“量入为出”、“量出为入”抑或其他原则，我国早在2000多年前就已有明确主张。然而，直到最近20余年，为了寻求削减财政赤字、降低债务负担、实现财政可持续性的路径，国际财政学界开始特别关注财政收支的因果关系。本文系统梳理了财政学文献关于财政收支因果关系的理论分析，归纳了实证分析财政收支关系的计量经济学方法，总结了有关高收入国家、中等收入国家、低收入国家和我国的实证研究成果，探讨了不同财政收支关系假说的内涵及其与削减财政赤字的内在联系。

英文摘要：

The great debate on whether fiscal revenue and expenditure should follow an ＂ revenue expenditure＂ or an ＂expenditure - revenue＂ nexus has been taking place in China more than 2,000 years ago. i However, in order to reduce fiscal＇ deficit, cut down government debt and maintain fiscal sustainability, it was not until two decades earlier that the international public finance field has started paying close attention to the relationship between fiscal revenue and expenditure. This paper outlines major literature on causality between fiscal revenue and expenditure, associated econometric approaches, and empirical studies within the context of high, medium and low income countries, and discusses upon various hypotheses and their linkage with government deficit reduction.