中国特色公共财政体系的制度创新

公共财政是西方国家普遍采用的与市场经济相适应的一种财政类型。其存在的理论基础是：市场失灵理论和社会公共需要理论。我国现阶段，建立中国特色的公共财政体系应特别强化支持国有经济发展、贯彻国家产业政策、调节城乡地区差异和实现共同富裕等内容，注重公共财政收入、公共财政支出以及财政管理体制的制度创新，构建真正适合中国国情的公共财政体系。

Reflections on Constructing the System for the Public Finance with Chinese Character

This paper analyses the theoretical basis of the public finance of China, on the foundation of market failure theory and public necessity theory. It is emphesized that the socialist public finance should be founded with Chinese character according to the contemporary social reality of China. Under the above mentioned conditions, the scheme to establish the publicc finance system of China is put forward with the reform of the revenue system of public finance, expenditure system and administrative system.