中文摘要：

文章运用柯布一道格拉斯生产函数的基本形式，推导出最优稳态经济增长率，并得出当政府设定的收入税税率等于政府财政支出带来的对市场生产的边际产出弹性时，政府财政支出规模处于最佳状态。通过我国公共支出规模对经济增长影响效应的实证分析，发现我国公共支出规模对经济增长具有正面影响。

英文摘要：

This paper uses the citizens＇ consumption function based on the Cobb - Douglas production model and deduces the most favorable consumption rate and stable economic growth rate. We find that the government expenditure scale is optimized when the tax rate equals the marginal production elasticity of government expenditure. Through empirical study of our country＇s government expenditure＇s influence on economic growth, we also find that the government expenditure scale has positive correlation with economic growth rate.