財政代表著政府的財務施政狀況，我國從以往穩健經營的租稅國家逐步邁向債務國家，財政缺口日益擴大。本文透過觀察政府長期時間序列的年資料，將政府長期總支出區分成消耗性支出與移轉性支出，以五年為一個研究單位分析政府財政資金趨勢，藉由觀察名目與實質面向檢視政府規模大小，並探討公共支出成長率與支出所得彈性對財政赤字之關聯，最後簡述我國綠色支出概況。本文透過歸納與比較各個不同面向的支出情形，得到以下的研究：
一、在1967年至2011年間，政府規模呈現不增反減的狀態，尤其是實質政府規模縮減幅度遠遠超過名目規模。在政府資金轉移方面，政府消耗性支出及移轉性支出佔政府總支出的比重變動幅度不大，但趨勢已由政府消耗性支出項下的消費支出轉向投資性支出。
二、以政府所得彈性面觀察，長期政府支出與收入皆缺乏所得彈性，且收入成長不及支出成長，導致我國財政赤字嚴重，長期收支失衡現象。

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