通过观察我国政府规模的变化数据，不难发现其规模正处于不断上升的通道之中。在引起政府规模膨胀的各类因素中，本文试图从公共选择理论的角度来分析由税制结构导致的财政幻觉所起的作用，解释财政幻觉是通过何种途径影响到政府规模的变化，并运用一些计量处理，验证财政幻觉与政府规模之间的相关性。最后，对我国目前应该如何限制政府规模提出一些建议。

By observing the changing data in the government size in China, we can easily find that the scale is among a rising channel. Among the various factors affecting the government size, this paper tries to analyze the fiscal illusion which is caused by the tax structure, and to explain by which means the fiscal illusion affects government size. At last, the paper gives some suggestion on what should be done to restrict the size of Chinese government.