西方公共财政理论演进与评价

The Evolution and Appraisal of Western Public Finance Theory

在回顾西方公共财政理论产生与发展的基础上,分析了公共财政理解的线索主要是弥补市场失灵与矫正政府失效,指出公共财政需要处理政府与市场、各级政府之间以及政府各部门之间等几个关系,提出了建立"政府—财政—市场"的分析框架以及用发展的眼光看待公共财政。

Based on reviewing the generation and development of western public finance theory, this paper analyzes that the clue to the public finance is mainly making up the market failure and rectifying the government failure,points out that the public finance needs to treat several relations between the government and the market, among all levels of governments and among the various departments of government, and advances that we should establish the ＂government- finance-market＂ analysis frame and regard the public financial from the view of development.