也谈“公共财政”

Discussion of the "Public Finance" as well

转变财政职能 ,优化支出结构 ,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。但如何正确理解公共财政 ?构建我国公共财政的框架模式应该着重考虑哪些问题 ?对这些问题 ,社会上还存在着一些模糊的认识 ,本文试就这些内容作了简要论述。

It is the orientation and goal of the financial reform in our country to change the financial function, better the pay-out pattern and establish the public finance meeting the needs of the market economy. There are some hazy understandings about such questions, such as how we understand correctly the public finance and what problems should be taken into account in establishing its pattern.