关键词: 财政支出, 人均GDP, 瓦格纳法则系数, 贡献度

Abstract: The scale and structure of fiscal expenditure reflect the scope of activity and the tendency of policy choice of a government.Wagners Law is one of the most important theory of fiscal expenditure.This paper uses the crosssection data of GFS and WDI in 2011 to verify the establishment of Wagner's Law from the relative scale and structure of government fiscal expenditure,and provides suggestions to optimize fiscal expenditure structure of China through international comparison.According to the definition of Wagner's Law,we define Wagner Coefficient as the coeffient of regressing the proportion of fiscal expenditure in GDP on the logarithm of GDP per capita and test Wagner's Law.The results show that total fiscal expenditure's Wagner Coefficient is 371,indicating that economic development is positively related to the relative expansion of total fiscal expenditure.In the Wagner Coefficient,economic development expands spending on health care,education and social protection,reduces spending on public order and security,housing and community facilities.From the perspective of fiscal expenditure scale contribution,social security expenditure's contribution is the largest,at 7166%,while economic affairs expenditure's contribution is the lowest,at -738%.We believe that the Wagner's Law mainly exists on the positive relationship between social security expenditure and economic development.

Key words:  , fiscal expenditure, GDP per capita, Wagner Coefficient, contribution