市场经济指的是市场在资源配置中发挥主导作用,它只是资源配置的一种方法,本身并不存在阶级性, 可以适用于任何经济制度。而财政作为国家对经济的宏观调控手段,它不能脱离市场经济,也不排斥市场经济。不论是任何国家、任何经济体制,它必然要经历市场经济下的财政这一经济发展不可逾越的阶段。 Market economy refers to the market playing a leading role in the allocation of resources. It is only a method for allocating resources. There is no class nature in itself and can be applied to any economic system. As a macro-economic control measure by the state, it can not be separated from the market economy or the market economy. No matter any country or any economic system, it must go through an insurmountable period of economic development under the market economy.