随着市场化改革的深入,客观上要求我国财政的运行模式以及政府对微观经济的调控方式发生相应的变革,公共财政模式要求财政支出形成满足社会共同需要的公共商品,重点在于发展那些能使社会公众普遍受益的优效品,为社会成员提供一视同仁的基本公共服务。发展教育与公共财政的这种取向性要 With the deepening of the market-oriented reform, objectively requires that the operation mode of our country’s finance and the regulation and control of the micro-economy by the government change accordingly. The public fiscal model requires the fiscal expenditure to form public goods that meet the common needs of society. The emphasis is on developing those that enable The general public benefit of superior products, for members of the community to provide the same basic public services. This orientation of education and public finance needs to be developed