公共商品以及公共商品的生产和提供 ,是公共财政理论产生和发展的基础。公共商品也已经成为现代经济理论运用最频繁的术语之一。但是 ,在实际工作和理论研究过程中 ,人们对于公共商品的理解还存在着很大差别 ,其中还存在着一些误解。这种差别和误解不仅导致了人们在一些公共财政理论和观点上的分歧 ,而且对于财政实践和财政理论的发展也产生了不利的影响。因此 ,对于公共商品基本问题的进一步探讨既是财政理论发展的需要 ,也是财政实践的客观要求。 The production and provision of public goods and public goods are the basis for the emergence and development of public finance theory. Public goods have also become one of the most frequently used terms in modern economic theory. However, there are still many differences in the understanding of public goods in practical work and theoretical research, among which there are still some misunderstandings. Such differences and misunderstandings not only lead to disagreements among people in some public finance theories and opinions, but also have an unfavorable influence on the development of financial practice and financial theory. Therefore, the further discussion on the basic issues of public goods is not only the need of the development of fiscal theory, but also the objective requirement of financial practice.