公共财政是市场经济的产物 ,是与市场经济相适应的财政类型或运行模式。同时 ,它又是保证市场经济得以存在和顺利运行的根本条件。在经济体制的转轨过程中 ,我国财政模式也相应地由计划型财政转向市场型财政 ,即公共财政模式 ,在此过程中 ,建立在市场经济基础之上的西方公共财 Public finance is the product of a market economy and a fiscal type or mode of operation that is compatible with a market economy. At the same time, it is also the fundamental condition for ensuring that a market economy exists and operates smoothly. In the course of the transition of economic system, the fiscal model of our country is also shifted from the planned fiscal to the market-based fiscal, that is, the public finance. In the process, the western public finance based on the market economy