我国改革开放30多年来,公共财政建设取得了显著成绩,法制性不断增强,公平性逐步完善,科学性逐年提高,绩效性日趋改进,公开性日益显现。但从总体上看,我国公共财政体系还不够健全,公共财政运行还存在一些理财观念的束缚和体制机制的障碍。本文就此对一系列相关重大问题进行深入研究和讨论。 Over the past 30 years since China’s reform and opening up, public finance has made remarkable achievements. Its legal system has been continuously strengthened, its fairness has been gradually improved, its science has been increasing year by year, its performance has been gradually improved, and its openness has become increasingly apparent. However, on the whole, the public financial system in our country is still not sound enough. There are still some obstacles in the operation of public finance, such as the restriction of financial management concept and the obstacles of institutional mechanism. This article on a series of major issues related to in-depth study and discussion.