One of important factors of one country's economic growth is national savings, of which government savings is an organic part. So there is an inner link between government savings and one country's economic growth.That is to say,government savings is able to advance economic growth. In the thesis,the author makes an exploration of government savings' fundamental theoretical problems under the guidance of Marx's economic theories and according to the frame of modern economic growth theories,and summarizes China government savings practice since 1949.The thesis is composed of five chapters.In chapter one, the author defines government savings and analyzes its formation in two aspects of fiscal revenue and expenditure.The author puts forward the fo llowing viewpoint：(1) The result of fiscal revenue and expenditure usually can form government savings because fiscal expenditure contains two different kinds of expenditure. According to modern economic theory,to subtract consumption from income is savings. Therefore, to subtract consumptive fiscal expenditure from fiscal revenue is government savings in a certain period.Like resident and business savings, government savings is also the important component part of national savings. (2) Government savings is different from fiscal surplus. To subtract whole fisca l expenditure from fiscal revenue is fiscal surplus,which is less than government savings in quantity.Therefore, even if one country has budget deficit in a budget year, it still can own government savings because of the existence of government capital expenditure or investment. (3) Tax revenue is not only the important means of organizing fiscal revenue,but also the important tool of forming government savings. With the development of social economy, the government function is beingconstantly strengthened. Especially, the public capital goods provided by the government can form one country's capital and promote economic growth. Be sides being used to meet the need of government machine normal operation, tax revenue should be as the important fund source of providing the public capital goods for the government. When analyzing tax distribution function, we should take on tax revenue not only as the important means of organizing fiscal revenue from the angle of ensuring government machine's normal operation,but also as the important tool of organizing social savings from the angle of government being an economic department, and analyze tax's function in government savings formation. (4) Government's debt is a way of making up fiscal deficit, but can't be taken on as the fund source of government savings whether the debt is counted to fiscal revenue or not . (5) Under the fixed fiscal revenue, the arrangement and change of fiscal expenditure structure has an important effect on the scale of government savings formation.In chapter two, the author makes an attemptable exploration of the objective nec essity of government savings existence and poses four points of view as follows : (1) If we regard economic growth as a long-term dynamic process, the economic society will possibly be puzzled by savings surplus or shortage in the different periods of it. We can't neglect the former and should be on guard against the later. One country's savings level in a certain period is the result of diversified factors' joint effect, some of which lead to savings increase and some of whi ch cause savings reduction. When the later dominates, it is possible to exist savings shortage relatively to the investment level under a certain economic growing goal even if one country has a high national income level. Furthermore, the main factors of affecting savings is in constant changes which determines mutual transformation of savings surplus and shortage in the different periods of one country's economic growth. Therefore, sometimes savings is in surplus and sometimes in shortage in the long-term process of economic growth. (2) When one country 's economic growth is restricted by savings shortage,it is a feas