一、公共财政内涵、特征及职能 对“公共财政”(public finance)这个词,学术界有好几种理解,比较一致的观点是,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,是把财政作为一个公共部门进行研究的科学,是解决公共部门(即政府)如何最有效地向社会提供公共产品和服务的问题。 I. Connotation, Features and Functions of Public Finance There are several understandings of the term “public finance” in the academic community. The more consistent view is that public finance is the product of a market economy and is based on the basis of market failure Is a science that studies finance as a public sector and addresses the issue of how the public sector, the government, can best provide public goods and services to society.