市场经济是法治经济。在市场经济条件下从事财政活动,就必须有符合市场经济规律的财政法律、法规。故此,笔者认为,要实现我国财政职能的转变,逐步向公共财政过渡,财政法制建设一定要加强,这是全面推进公共财政的必然要求。一、实现公共财政职能转变,法律保障是关键1.公共财政的职责范围必须通过法律、法规明确。社会主义市场经济条件下的财政职能,主要体现在保证社 Market economy is the rule of law economy. Under the condition of market economy, engaging in financial activities must have the financial laws and regulations that conform to the laws of the market economy. Therefore, I believe that in order to achieve the transformation of our fiscal functions and to gradually transition to public finance, the construction of fiscal and legal systems must be strengthened. This is an inevitable requirement for promoting public finance in an all-round way. First, to achieve the transformation of public finance functions, legal protection is the key 1. The scope of public finance responsibilities must be clear through laws and regulations. The financial functions under the condition of socialist market economy are mainly embodied in guarantee agencies