The prosperous Tang Dynasty reigned by Tang Xuanzong was the second peak in the development of Chinese feudal society , also, the critical point of transition of the feudal society , the systems needed reform , and the military reform was the priority among priorities , which determined the fiscal expenditure targets should be the army construction .Because of the extravagance and corruption of Emperor Xuanzong and his ministers , the reform was not complete or even a failure , leading to the recession of the Tang Dynasty society , affecting the political sta-bility in the late Tang Dynasty .Its negative consequences had been extended to the Five Dynasties and the early Song Dynasty , the social impact was big .During the Emperor Xuanzong ’ s reign, the unclear goal of fiscal expendi-ture was a fundamental cause for the Tang Dynasty from prosperity to decline .%唐玄宗在位的盛唐时期，是中国封建社会发展的第二个顶峰，也是封建社会前后阶段转变过程的临界点，各项制度急需改革，其中军事改革是重中之重，这就决定了财政支出的目标应该是军队建设。由于唐玄宗君臣的奢侈腐化，造成改革的不彻底甚至失败，导致唐朝社会走向衰退，影响了唐中后期政局的稳定，其消极后果一直延续到五代宋初，社会影响不可谓不大。唐玄宗在位时期，财政支出目标的模糊是造成唐朝国运由盛转衰的一个根本原因。
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