建立适应市场经济要求的公共财政成为我国财政改革的方向和目标。公共财政基本框架的最终建立和完善有赖于在认识上理顺四个关系 :即公共财政与“国家分配论”、国家财政、国有资本财政的关系以及中西公共财政的异同等。本文试对这几个关系作一浅析。 The establishment of public finance that meets the requirements of a market economy has become the direction and goal of China’s fiscal reform. The final establishment and improvement of the basic framework of public finance depends on rationalizing four relations: public finance and “national distribution theory”, the relationship between state finance and state-owned capital finance, and the similarities and differences between public finance in China and the West. This article tries to make a brief analysis of these relations.