公共财政体制转型及其法治化

Transformation of Public Finance System and Its Legalization

社会主义市场经济体制的建立和完善必将带来财政职能的调整和转换。我国的财政机制必须相应地从原有的"国家财政"转变为提供公共服务的"公共财政"类型。公共财政直接引起我国政府经济行为的变革,必将推进财政的民主化和法治化建设。文章阐述了公共财政体制转型的意义、我国公共财政体制及其运行中存在的法律问题,提出了实现公共财政法治化的具体对策与制度安排。

Along with the establishment and gradual perfection of socialist market economy, the financial functions are being adjusted and transformed. Finance system of China should be transformed accordingly from the former ＂State Finance＂ to ＂Public Finance＂ which provides public service for the market. Public Finance brings the reform of govemment economic, actions in China, and it will certainly boost the democratization and legalization of finance. This article expounds the significance of public finance transformation, legal issues existing in the public finance system and its operation as well as the specific countermeasures and system arrangement for legalization of public finance.