我国市场经济体制的基本框架,经过20年的艰苦探索,已具雏型,并正在向纵深发展。相应地建立适应市场经济要求的公共财政基本框架已经刻不容缓。为了实现跨世纪的宏伟经济目标,集中财力振兴国家财政,必须努力构建公共财政的基本框架。公共财政的存在以市场失灵为前提公共财政是以政府为主体的公共经济活动和政府的公共经济管理,同时体现着政府为主体的地区之间、部门之间、单位之间、城乡居民之间、中央与地方之间利益分配关系。凡市场机制不能有效发挥作用的领域,就需要通过政 After 20 years of painstaking exploration, the basic framework of China’s market economic system has become a prototype and is now developing in depth. Correspondingly, the basic framework for public finance that meets the requirements of a market economy has been established urgently. In order to realize the grand economic goal of the new century and focus on financial resources to revitalize state finance, we must strive to build the basic framework of public finance. The existence of public finance takes the market failure as a prerequisite. Public finance is a public economic activity with the government as the main body and the public economic management of the government. At the same time, the public finance reflects the differences between the government-centered regions, between sectors, between units and between urban and rural residents The distribution of benefits between central and local governments. Where market mechanisms do not work effectively, there is a need to go through politics