建立与社会主义市场经济相适应的公共财政框架,必然涉及政府工作系统公职人员收入分配制度的改革问题。处理好这一问题,当然要以文官制度、人事制度的合理构建为基础,以政府职能转变与机构精简的有效推进为配套条件,所涉及的事项是相当复杂的。这里不拟展开讨论,而主要集中于对公职人员的收入水平、收入分配结构和收入形式等方面的问题,提出一些着眼于制度改革的探讨意见。如实承认公职人员的物质利益作为公共部门的政府各类工作机关,是履行公共职能,提供公共产品 The establishment of a public financial framework that is compatible with the socialist market economy necessarily involves the reform of the system of income distribution for public officials in the government work system. To deal with this issue, of course, we must base ourselves on the reasonable construction of the civil service system and the personnel system so that the transformation of government functions and the effective promotion of institutional streamlining serve as matching conditions. The issues involved are quite complex. This article does not intend to start the discussion, but mainly focuses on the public service personnel income level, income distribution structure and income forms and other issues, put forward some focus on the reform of the system. To truthfully recognize the material interests of public officials as the government departments of the public sector, is to perform public functions and provide public goods