转变政府职能是建立公共财政体制的关键

Government Function Change is Key to Establishing Public Financial SystemZHANG Xue-yan

建立公共财政是发展社会主义市场经济的必然趋势,但由于历史及现实的原因,我国公共财政的建立还面临着许多困难,而这些困难大多与政府职能的转变有关,公共财政是政府职能的具体体现,政府职能要以公共财政分配职能的实现为基础,所以,我国要建立与社会主义市场经济相适应的公共财政体制,首先要转变政府的职能。

It is an inexorable trend for the development of socialist market economy to establish a public financial system. For some historical and practical reasons, the establishment of public financial system in China is facing many difficulties which relate to the change of government functions. Public financial system is a reflection of government functions which are based on the implementation of public finance distribution. Therefore, in order to establish a public financial system which is suitable to the socialist market economy, the government functions must be changed first.