关键词: 日本, 政府债务, 财政预算理念, 财政政策

Abstract: The huge government debt problem in Japan has always been a hot topic in the academic circles. From the perspective of Japans fiscal budget concept, an analyzes this issue is conducive to a deep understanding of the causes of Japans fiscal difficulties. As an important economy in the world, Japan has experienced a rapid development after the war and then an economic downturn. Correspondingly, its fiscal budget concept has undergone four stages: balanced budget concept, cyclical budget balance, neoliberal fiscal concept, and a return to Keynesian fiscal concept. Japans fiscal budget concept and the experience and lessons learned in the process of fiscal policy practice have certain implications for Chinas fiscal policy formulation and economic development.

Key words: Japan, government debt, fiscal budget concept, fiscal policy