公共财政理论是当前财政理论和实践部门十分关注的热点问题 ,涉及如何认识公共财政 ,处在社会主义市场经济体制形成过程和社会主义初级阶段的我国财政是否应定位于公共财政。为此 ,我们拜访了著名的财政经济学家、中国人民大学财金学院王传纶教授 ,请他就上述问题谈谈个人的看 Public finance theory is a hot issue that the current financial theory and practice departments are very concerned about. It involves how to understand public finance, and whether or not our country’s fiscal finance should be located in public finance in the process of the formation of the socialist market economic system and the initial stage of socialism. To this end, we visited the famous financial economist Professor Wang Chuanlun of the School of Finance of Renmin University of China, asking him to talk about the above issues personally