公共财政是以满足社会公共需要为主旨而进行的政府收支活动或财政收支运行机制模式,民主与法治是公共财政的内在要求。但我国目前的财税法还很不完善,立法需要加强,以健全财税法律体系。 Public finance is a mode of government revenue and expenditure or fiscal revenues and expenditures that are based on meeting the public needs of the community. Democracy and the rule of law are the intrinsic requirements of public finance. However, the current fiscal and tax laws in our country are still not perfect, and the legislation needs to be strengthened in order to improve the legal system of fiscal and taxation.