公共财政在本质上是以国家为主体的“取之于民,用之于民”的分配关系,关于公共财政的研究既是一个理论命题,更是一个实践框架。一种经济运行只要是以市场作为资源配置的基础方式,其财政模式就必然是公共性质的或趋向于公共化的。只是囿于市场发育程度和经济发展水平的限制,其公共财政的进展程度以及与其配套的职能、体制、管理系统会有很大的不同。从实践来看,我国将建立公共财政框架作为新时期财政改革的重要目标, In essence, public finance is based on the state as the “distribution of the people, for the benefit of the people.” The study of public finance is not only a theoretical proposition, but also a practical framework. As long as the economic operation is based on the market as the basic mode of resource allocation, its fiscal model must be public or tend to be public. It is only limited by the degree of market development and the level of economic development. The progress of public finance and its supporting functions, systems and management systems will be greatly different. From a practical point of view, our country will establish a public financial framework as an important goal of fiscal reform in the new period,