公共财政是与市场经济相适应的一种财政类型和模式，主要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。就其实质而论，公共财政就是如何处理政府与市场的关系问题，如何规范政府及其财政活动使之适应市场经济根本要求的问题。这不仅是政企分开，推进政府职能转变 Public finance is a kind of fiscal type and mode that is compatible with the market economy. It mainly refers to the distribution or economic activities of the state or government in providing public services to the market. In its essence, public finance deals with the relationship between the government and the market and how to standardize the government and its fiscal activities to meet the fundamental requirements of the market economy. This is not only the separation of government and enterprises, to promote the transformation of government functions