摘要
不同的经济体制要求建立不同的财政。市场经济体制下是什么财政？与传统计划经济体制下的财政有什么区别？目前有一种流行的观点认为“公共财政”是市场经济体制下财政类型的较好概括。笔者认为“公共财政”这一概括非但没有实质性的进展，而且产生了许多混淆。理清这一误解就要从认识现代财政理论的特征入手。本文考察了现代财政学发展的脉络，并探讨了财政效率问题。
Different economic systems need to institue different finances. What sort of finance in market economic system? and what are the differences in finance between market economic system and traditional planned economic system? 'Public finance' is regarded as good condensation about finance in market economic system, this is a viewpoint very popular just now. The author holds that the summary not only has not made substantial progress, but also caused many confusions.To solve the above-mentioned problem, we have to start with studying the characteristics of public sector economics. This paper observes and studies train of development of public sector e-conomics and probes into finance efficiency
