我国公共财政分配框架的构建

现代西方公共财政理论是以市场经济为立足点 ,把市场失灵作为公共财政存在的根本理由 ,把提供公共产品和满足公共需要作为财政活动的目的。政府与财政的依法理财是市场经济的根本要求 ,社会抉择作为财政决策的政治过程。借鉴现代西方公共财政理论 ,加快我国财政理论的创新和财政职能的转变 ,努力构建与我国社会主义市场经济体制相适应的公共财政分配框架。

Construction of China's Public Financial Distribution Frame

Modern western public finance theory places its standpoint in the condition of market economy,views the market failure as the fundamental cause of the public finance and takes the supply of public products and satisfaction of public needs as the final goal of public finance.To finance according to law by the government and by the public finance sector is the basic requirement from the market economy and private ownership,in which the government is regarded as the regulatory force and social choice as the political process of financial decision.Therefore,we should take modern western public finance theory for referential use,accelerate China's finance theoretical innovation and the transfer of the public finance function,and construct China's own public financial distribution frame that is appropriate to the socialist market economic system.