著名经济学家、天则经济研究所学术委员会主席张曙光谈:改革开放以来,中国的财政体制经过了分灶吃饭、利改税、分税制,又提出了建立公共财政的目标。这是正确的选择。然而,经过多年的发展,我们离公共财政的目标还相当遥远,或者说,我们有了公共财政的名分,而缺少公共 Zhang Shuguang, a famous economist and chairman of the Academic Committee of Tian Ze Institute of Economics, said: Since the reform and opening up, China’s fiscal system has gone through the stages of eating, profit-sharing and tax-sharing and has set itself the goal of establishing public finance. This is the right choice. However, after many years of development, we are still far from the goal of public finance. Or we have a public financial credit and a lack of public