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一、公共财政之要旨 经过经济理论界近几年的充分讨论,目前对公共财政的基本概念已达成共识,所谓公共财政指的是国家或政府为市场提供公共服务的分配活动或经济活动,它是与市场经济相适应的一种财政类型或模式。公共财政的内涵有两层,一是公共财政是以政府或国家为主体,这里的政府显然是作为公共权力的代表,从经济意义上看是公共(经济)部门;二是公共财政是为市场提供公共服务与预算有关的经济行为,为市场提供公共服务是公共财
First, the essence of public finance After the full discussion of the economic theorists in recent years, the basic concept of public finance has reached a consensus, the so-called public finance refers to the state or government to provide public services for the market distribution activities or economic activities, it Is a market economy and adapt to a type of financial or model. The connotation of public finance has two levels. First, public finance takes the government or the state as its main body. The government here is obviously the representative of public power and the public (economy) sector in the economic sense. The second is that public finance is for the market Provide public services budget-related economic activities, provide public services to the market is a public property