论公共财政支出体系的构建

On the Construction of Public Expenditure System

市场机制运作在社会经济领域出现的失灵和盲区 ,决定着财政介入的必要性和职能范围。目前 ,财政可以介入的领域包括市场完全失效的领域、市场可以解决但解决不好或解决较慢的领域以及市场作用的结果有悖于社会准则的领域。构建与市场经济相适应的公共财政框架体系 ,应解决好现存的财政支出体系同市场经济要求不相适应的财政的越位与缺位现象。

The failure of market mechanism operation determines the necessity and function of fiscal policy. At the present stage, fiscal policies could be used in the area where market totally failed, and in the area where market could solve the problems but could not solve them very well or very fast, and in the area where the market solution conflicted with the social rules. To establish a public finance structure, which is suitable to the market economy, we should solve the problems of the mismatch between current fiscal system and the fiscal system, which the market economy is requiring.