公共财政,是市场经济发展到一定阶段后普遍实行的一种财政模式,它以政府为活动主体,以弥补市场失效为存在前提,以满足社会公共需要为出发点,以提供公共产品为主要内容。中央在“十一五”规划中提出全面构建公共财政体制的目标要求。各级财政都要围绕这一目标,加快改革,全面构建公共财政体制,促进社会和谐、协调发展。一、构建协调增长的财政收入分配体制建立统一、完整的财政收入管理体制,确保财政收入与经济发展协调增长。一要按照政府收支活动统一 Public finance is a financial model that is generally practiced after the development of the market economy to a certain stage. It takes the government as the main body of activity, makes up for the existence of market failure as a prerequisite, meets the public needs of society as the starting point, and provides public goods as the main content. In the “Eleventh Five-year Plan”, the central government has set forth the goal of building a comprehensive public finance system. Financial institutions at all levels should focus on this goal, speed up reform, build an overall public financial system, and promote social harmony and coordinated development. I. Construct Coordination and Increased Distribution System of Fiscal Revenue Establish a unified and complete financial revenue management system to ensure the coordinated growth of fiscal revenue and economic development. First, we must follow the government revenue and expenditure reunification