本文认为公共财政应该是一种民主财政、绩效财政、有限财政和阳光财政,为此,我国公共财政体制的建立必须从财政的公共性出发,结合政府职能的转变、民主财政机制的建立、公共选择机制的形成、政府理财方式的转变、财政分配秩序的合理化来进行,从根本上实现财政决策的科学化。 This paper argues that public finance should be a kind of democratic finance, performance finance, limited finance and sunshine finance. For this reason, the establishment of public finance system in our country must proceed from the public nature of finance, with the change of government functions, the establishment of democratic finance mechanism, The formation of the selection mechanism, the transformation of the government’s financial management mode, and the rationalization of the fiscal distribution order, so as to fundamentally realize the scientificization of financial decisions.