在我国构建公共财政的框架下，研究地方财政支出效益是推动财政支出理论研究，从而完善我国公共财政理论研究的需要。

In the frame of constructing public finance in China, the research on local financial expenditure performance will impel that on financial expenditure theory and perfect that on public finance theory.

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财政法制的完备需要财政法学理论研究的深化，而理论研究的深化必须从已经取得的成果开始。

It needs the theory study of public finance law deepens to perfect the public finance law system, but the theory study deepening must begin from the obtained result.

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因此，他认为财政税收的理论研究应当和法学研究联系起来。

Therefore, he thought that the fiscal levy the fundamental research must contact with the legal science research.

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