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中国财政型态的演变已发展到建立和完善社会主义市场经济新体制的新历史阶段,建设公共财政是目前的突出问题,但建设公共财政的实质性内容,在中国就是要与时俱进地处理好随经济社会转轨、政府职能转变而来的财政职能转变和财政转型问题。从原来的供给型财政、生产建设型财政逐步转变成为跟新时期社会主义市场经济新体制和总体社会再生产发展要求相适应、相匹配的财政型态。本文在分析公共财政基本特征和基本要求的基础上,针对近年来公共财政的制度建设与政策改进,及构建和谐社会的互动等方面做了一些思考。
The evolution of China’s financial pattern has evolved to a new historical stage of establishing and perfecting the new socialist market economy. Building public finance is a prominent issue at present. However, the substantive content of building public finance in China is to keep pace with the times Deal with the transition of the economy and society, the transformation of government functions and the transformation of financial functions and fiscal transformation. From the original supply-type finance and production-type construction finance, the financial system has been gradually changed to be compatible with and matched with the requirements of the new socialist market economy and the overall social reproduction and development. Based on the analysis of the basic characteristics and the basic requirements of public finance, this article makes some reflections on the system construction and policy improvement of public finance in recent years and the interaction of building a harmonious society.