西方现代公共财政理论和实践是伴随着市场经济的演进而产生、发展和完善的。在我国,公共财政的概念也是随着社会主义市场经济体制改革的不断推进,而被大家逐渐认知和接受的。作为一种与社会主义市场经济发展相适应的财政运行模式,社会主义公共财政在实践探索与理论探讨的 The theory and practice of modern western public finance are produced, developed and perfected along with the evolution of market economy. In our country, the concept of public finance has also been gradually recognized and accepted by the public along with the continuous promotion of the socialist market economic system reform. As a financial operation mode compatible with the development of the socialist market economy, the socialist public finance has been explored in practice and theory