市场化取向改革的深入，要求进一步转换政府和财政职能范围，改革实践呼唤着公共财政体制框架的建立。但在理论界，关于公共财政的理解仍存在一些误区，如有些学者提出，只有在市场经济条件下财政才具有“公共性”，而且只有叫“公共财政”，财政才具有“公共性”。对此，笔者 The deepening of market-oriented reform requires that the scope of government and financial functions should be further transformed, and the reform practice calls for the establishment of a public financial institutional framework. However, there are still some misunderstandings about the understanding of public finance in theorists. Some scholars have suggested that the public finance should be “public” only if it has “publicity” under the condition of a market economy and only “public finance”. In this regard, I