编者按：近年在财政学界展开了一场关于“公共财政”的争论，开始仅限于学术争论，可是现在已经同实际工作密切联系起来，甚至涉及到我国财政工作指导思想的问题，因此已经不可等闲视之，实有深化探讨之必要。作者以自己视角对该问题，进行了较为深入的探讨，认为当我国财... Editor’s note: In recent years, there has been a debate on “public finance” in the field of finance in the academic circles, beginning with academic controversy. However, it has now become closely linked with the actual work and even involves the guiding ideology of China’s financial work. Depending on it, it is necessary to deepen the discussion. The author conducted a more in-depth discussion on this issue with his own perspective and believed that when China ...