浅析公共财政理论与财政改革

The Public Finance and Fiscal Reform

公共财政是市场经济发展到一定阶段的产物。随着发达国家公共产品理论的创立和福利经济学、新制度经济学的兴起,公共财政已经渐成共识并深入人心。伴随我国经济体制改革的深入发展和社会主义市场经济的建立,我国的财政改革也日益采纳公共财政的理论内涵和理论描述。

The public finance created from the market economy development in new phase,according to the arising of theories of public products,wealth economics and institution economics. The fiscal reform created from the development of economic system deeply,according to the establishment of socialism market economy,we adopt the framework of public finance and public products in fiscal reform of our country.