随着我国建立和完善社会主主市经济过程的演进，国家财政的职能及其实现领域也正在发生显著的变革。财政从计划经济时期国计民生生老病死无所不涉的宽泛外延，逐步回归到为社会提供公共产品（劳务和参与实现政府宏观经济调控两方基本职能任务。其中，以公共财政为首要的，最基 As our country has established and perfected the economic process of the main socialist city, remarkable changes have taken place in the functions of the state finance and its realization. From the extensive economic and social developments in the period of planned economy, finance gradually returns to providing public goods to society (labor and participation in the basic functions and tasks of the two sides of the government’s macroeconomic regulation and control. Among them, the most important and most basic