简单地说,所谓公共财政,即普通国民让渡一部分自己的劳动所得而积累起来的货币价值,并以这部分价值用于公共物品的生产和使用。因而,公共财政的性质首先在于它的“公”性质。在谈到公共财政时,人们常说“取之于民、用之于民”。但很少有人理解“取”和“用”这两个过程的“公” To put it simply, the so-called public finance, the monetary value that ordinary citizens accumulate as a part of their own labor income, is used for the production and use of public goods. Therefore, the nature of public finance lies primarily in its “public” nature. When it comes to public finance, people often say that “take it from the people and use it for the people.” However, few people understand “taking” and “using” these two processes as “public”