在改革开放30周年这个重要时段,在对财政改革发展的历史性观照和前沿性把握中,就会发现“公共财政”对政府改革开放以及财政自身改革发展具有“标杆”性意义。公共财政作为财政改革发展的指向和目标,本身已超越了其概念上的学理纷争,公共财政理念与实践框架的探索已经有 During this important period of the 30th anniversary of the reform and opening up, we can find that the “public finance” has a “benchmarking” significance for the government’s reform and opening up as well as for the reform and development of the fiscal reform in the historical consideration and frontier grasp of the fiscal reform and development . As a point and target of the reform and development of the public finance, the public finance itself has surpassed its concept of academic disputes. The exploration of the concept and practice framework of public finance already has