亦谈对公共财政的几点认识

Re-understanding Public Finance

公共财政的名称是财政理论讨论的焦点之一 ,基于社会经济发展的客观认识 ,认识的角度不同 ,其结论必然不同。公共财政同样反映了国家财政或政府的本质。应该区分财政的职能与作用 ,有助于理论研究的深入发展。当然作为公共财政存在的理论依据主要是政府活动与市场经济活动及社会公共需要。

The name of pubilc finance is one of the central issues that are discussed and studied by the financial field.In fact,the name of finance is only a code name which is an objective cognition based on social economic development.Different thinking way results in different conclusion.Distingguishing finance functions and usages will help its research′s deeper development.Government activities,marketing economic acfivities and social public needs are the existing theoretic foundation of public finance.