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。

The government financial in Taiwan is getting worse. The aim of this paper is to study and analyze government real expenditure and establish an annual data set in Taiwan during 1967-2011. We analyze nominal and real government size in trends, and then we explore public expenditure in various viewpoints, finally we introduce the green investment in Taiwan. According to the research of this paper, we get the following conclusions:
First, in 1967-2011, the government size is decreasing instead of increasing, especially in the real government size. The results reveal that government expenditure has been transfer from consumption expenditure to investment expenditure. Second, regarding to government elasticity of income, government long-term expenditure and revenue are lack of income elasticity. Generally speaking, because income growth is less than expenditure growth, government fiscal is deficit.

中文部份
邱正雄，(1999)。「當前財政狀況及未來努力方向」。《財政月刊》，
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黃珮瑜(2001)。《我國政府之長期實質支出資料的建立與分析》。未出版之碩士論文，國立政治大學，財政學研究所，台北。

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