我国公共财政的构建与西方财政理论的借鉴

Research on Establishing China's Public Finance and Using West Finance Theory for our References

我国公共财政模式的构建，要划清政府与市场作用的边界，明确政府和财政的职能范围；确定财政的具体支出内容和项目；正确界定和处理政府与国有企业的关系；控制公共财政收支规模、提高政府公共服务的质量等。西方公共财政论提供了可资借鉴的内容。

The West financial theory should be used for reference in the construction of our public financial pattems.To build up the basic frame work of our public finance is to distinguish the boundary between the government and mar-ket,to make sure of the functional sphere, to identify the financial expenses, to correctly handle the relationship be-tween the government and govemment - owed entreprises, to control the scale of public financial expenses, to improvethe quality of the public service, etc.