对公共财政的基本认识

A Basic Understanding on Public Finance in China

从原来的供给型财政、生产建设型财政、转轨过程中探索的财政振兴,一步一步转变成相对成熟、与新时期社会主义市场经济新体制和总体社会再生产发展要求相适应、相匹配的财政型态,是建设公共财政框架的主要内容。本文对公共财政的基本特征进行了深入剖析,并据此阐述了构建公共财政过程中应当形成的主导因素和发展远景,提出要按照公共财政要求,推进制度、管理和技术三大层面的改革创新。

The essential task of establishing the framework of public finance in China is to facilitate the transformation of government finance from the former supply-type one, construction-type one and reviving-type-one during the transition period to a moderntype compatible with the new socialist market system and the new development of social reproduction system： After making an indepth analysis on the basic features of public finance, this paper considers the dominant institutional elements and the blueprint of public finance to be developed in China. Again it gives some suggestion on initiating three-layer reform and innovation, i.e. institutional, administrative and technological reform and innovation, based on the requirements of public finance.