摘要
建立适应市场经济要求的公共财政成为我国财政改革的方向和目标。笔者认为，公共财政基本框架的最终建立和完善有赖于在认识上理顺四个关系：即公共财政与“国家分配论”、与国家财政、与国有资本财政的关系以及中西公共财政的异同等。
The aim of the reform of state finance is to establish the publi c finance which fits to the market econo mics It is necessary to deal with four relations about public finance.They are public finance and state distribution s chool,public finance and state finance,p ublic finance and state owned capital fi nance,the difference and the sameness of public finance between china and the we st country.
关键词
公共财政
国家分配论
国家财政
国有资本财政
public finance
sta te dis tribution school
state finance
state-own ed capital finance
