公共财政是市场经济的产物 ,它是建立在市场失灵基础上的 ,是解决政府如何最有效地向社会提供公共产品和服务的问题。构筑公共财政基本框架 ,是社会主义市场经济条件下政府职能转变的客观需要 ;是完善财政管理体制、调整财政支出结构的重要前提。它必然会引起财政运行机制、预 Public finance is a product of the market economy. It is based on market failure and is the solution to how the government can provide public goods and services to society most effectively. The construction of the basic framework of public finance is an objective need for the transformation of government functions under the conditions of a socialist market economy. It is also an important prerequisite for improving the fiscal management system and adjusting the structure of fiscal expenditures. It will inevitably lead to financial operation mechanism, pre-