当前,我国公共财政的构建已开始进入实施阶段。然而学术界和实践中,对这一问题的看法仍存在颇多争议。既有赞成支持者,亦不乏反对意见。本文根据自己观点提出了构建具有中国特色的公共财政的思路与大家探讨。一、公共财政的实质与特征公共财政是财政的一种类型,是以市场经济基? At present, the construction of public finance in our country has begun to enter the implementation stage. However, in academia and practice, there are still many controversies over this issue. There are both pro-supporters and opposition parties. Based on my point of view, this article puts forward the idea of ​​building public finance with Chinese characteristics and discusses with everyone. First, the essence and characteristics of public finance Public finance is a type of finance, based on the market economy base?