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建立中国社会主义公共财政基本框架体系的问题自1998年提出以来,学术界讨论热烈,现将主要观点整理如下。一、关于建立公共财政的必要性问题主要有四种观点。一种观点认为,搞市场经济就要搞公共财政。综观世界上实行市场经济制度国家的财政运行机制,尽管形式各异,侧重点多样,但其基本的模式是相似的。这就是,以满足社会的公共需要为口径界定财政职能范围,
The Problem of Establishing the Basic Framework of Socialist Public Finance in China Since the proposal was made in 1998, there has been a heated discussion among academics. The main points are as follows. First, there are mainly four kinds of views on the necessity of establishing public finance. In one view, it is necessary to engage in public finance in the market economy. Looking at the financial operation mechanism of the countries practicing the market economy system in the world, though their forms are different and the emphasis is diverse, the basic models are similar. This is to meet the public needs of society for the caliber of the scope of financial functions,