公共财政的本质要求提供公共财力的纳税人讲求诚信纳税,同时也要求分配和使用公共财力的政府讲求诚信理财。但是,要做到诚信纳税和诚信理财,不仅需要道德理念上的约束,更重要的是要进行相关的制度建设。公共财政需要诚信纳税公共财政归根结底要来源于社会劳动者以及其它各种要素的拥有者创造的社会财富,即来源于政府对企业和个人课征的税收。纳税人之所以要向政府纳税,并非是对政府的贡献,也并非是个人的经济损失,而是自身生存和发展的必要代价。如果没有公共财政为社会发展提供公共产品,企业和个人就要以私人产品来供给。这样的供给方式不仅效率低下,而且会形成外部效应,导致收益与成本之间的不对 The nature of public finance requires taxpayers who provide public finances to pay taxes in good faith and also demand the government that allocates and uses public finances to emphasize good faith financial management. However, in order to be honest and tax-paying and good-faith financial management, we not only need the moral and moral constraints, but more importantly, we must carry out the relevant system construction. Public finance needs to be taxed in good faith Public finances, in the final analysis, are derived from social wealth created by social workers and other owners of various elements, that is, taxes levied by the government on enterprises and individuals. The reason why taxpayers pay taxes to the government is not the contribution to the government nor the personal economic loss but the necessary cost for their own survival and development. Without public finances to provide public goods for social development, businesses and individuals need to supply with private goods. Such a mode of supply is not only inefficient, but also creates an external effect, resulting in a mismatch between revenue and cost