本研究旨在探討政府支出結構對經濟成長之影響，是以World Bank的政府支出結構分類準則，劃分政府支出結構為生產性支出、非生產性支出與其他支出。 本研究是以台灣自1992年至2011年時間序列資料，包括生產性支出、非生產性支出與其他支出等政府支出，並考慮人口成長率、貿易開放程度等變數與經濟成長間之關係，並運用SPSS統計軟體進行敘述性統計、迴歸分析及ADF單根檢定，最後根據實證結果其研究結論如下： 1.生產性支出對於經濟成長，呈現顯著，為負相關。 2.非生產性支出對於經濟成長，呈現顯著，為正相關。 3.其他支出對於經濟成長，呈現顯著，為正相關。 4.人口成長率對於經濟成長，呈現顯著，為負相關。 5.貿易開放程度對於經濟成長，呈現顯著，為正相關。 The purpose of the study was to investigate the structure of government expenditure on economic growth impact, based on World Bank guidelines for classifying government expenditure structure, the structure of government spending into productive expenditure, unproductive expenditure and other expenditure. This study is based on Taiwan from 1992 to 2011 time series data, including production expenditures, unproductive expenditure and other expenditure such as government spending and to consider population growth rate, trade openness and other variables and the relationship between economic growth and using SPSS statistical software descriptive statistics, regression analysis and ADF unit root test, the final conclusions based on empirical results of their research are as follows: 1. Productive expenditure for economic growth, showing a significant negative correlation. 2. Non-productive expenditure for economic growth, showing a significant positive correlation. 3. Other expenditure for economic growth, showing a significant positive correlation. 4. The population growth rate for economic growth, showing significant negative correlation. 5. Trade openness for economic growth, showing a significant positive correlation.