将建立公共财政框架作为新时期财政改革的重要目标,是随着社会主义市场经济体制作用不断增强、国民经济不断发展、财政改革不断深化而逐步认识和明确的。有中国特色的公共财政体制应该是一个包括三个层次的框架体系。 第一层次是公共财政的制度合理性问题,即如何划定政府与市场的边界、政府行政管理体制、财权事权关系,并相应确定公共财政的职能 Taking the establishment of the public financial framework as an important goal of the fiscal reform in the new period is a realization and clarification with the continuous enhancement of the socialist market economic system, the continuous development of the national economy and the deepening of the fiscal reform. The public financial system with Chinese characteristics should be a three-level framework. The first level is the institutional rationality of public finance, that is, how to delimit the boundary between government and market, the relationship between government administration and management and the power and power, and determine the function of public finance accordingly