公共财政从市场经济的现实制度层面出发,以保障人权为宗旨,以财政民主为核心,以财政法治为保障。宪政下公共财政问题的实质就是公民财产权与政府财政权的互动。本文指出我国应积极借鉴发达国家的成功经验,构建以民主宪政为基础的公共财政体制。 From the realistic institutional level of market economy, public finance takes the protection of human rights as its purpose, its fiscal democracy as the core, and its financial rule of law as its guarantee. The essence of the public finance under the constitutional government is the interaction between the citizen’s property rights and the government’s fiscal power. This paper points out that our country should actively learn from the successful experience of developed countries and construct a public financial system based on democratic constitutionalism.