建立公共财政体制之理论探源

A Probe of the Theory of Establishing the Public Finance System

本文主要从历史的和文化传统的角度 ,对中西财政史作了一定的比较研究 ,认为观念的变革是构建公共财政体制必须迈出的第一步 ,并提出从划分公私领域、公正至上和财政民主三个方面更新观念的观点。

This article makes a comparative study of the financial histroy between China and the West from the angle of histroy and cultural tradition, thinking that the shift of concept is the first step to construct the public finance system and then comes up with three views for the shift of concept that is carving out the public and private, the fair is the paramost and finance democracy.