“量入为出”和“量出为入”这两种不同理财观在中西财政发展史中占据重要地位。“量入为出”原则在我国封建时期和计划经济时期因都发挥了重要作用,“量出为入”原则是西欧国家封建时期和资本主义时期政府理财的不变选择。随着我国市场经济发展,“量入为出”和“量出为入”成为近年来争论的热点。为此本文从两种原则在中西方发展出发,阐述我国对两种理财观的抉择。 The two different concepts of financial management occupy an important position in the history of the development of Chinese and Western finance. The principle of “putting everything into something out” means that both have played an important role in the feudal period and the planned economy in our country. The principle of “putting the measure in and out” is the invariable choice of the government in the feudal period and the capitalist period in Western Europe. With the development of the market economy in our country, “amount into ” and “amount into ” has become the hot debate in recent years. Therefore, this article starts with the development of both China and the West based on the two principles and expounds China’s choice of two kinds of financial management concepts.