本文摘要
本文目的在探討政府融通其支出時，應該採行何種手段，才能最小化社會福利成本，或無謂損失，並且輔以實證分析。本文的目標在經過最適化的過程之後，得出政府的行為法則。
本文特色乃重視通貨膨脹與政府行為的關係，此乃由於各國政府往往偏好以發行通貨的方式來融通其支出。因此在本文的第二章，致力於探討通貨膨脹帶給經濟社會的衝擊，而後於第三章中求出政府最適化行為即各種融通工具呈現共進效果。
本文另一特色乃理論與實證並重，以理論的探討作基礎，經由適當的計量方法，進行理論與實證分析。
本文的結論，證明了理論基礎的成立。以亞洲四個主要國家，進行實證分析的結果，發現各國時間序列資料頗能符合政府欲最小化社會超額負擔的決心，尤其是我國的資料均能通過各種模型的考驗，足見我國政府具大有為的氣魄。

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