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本文认为公共财政只是国家分配论在市场经济体制下的一种表现形态，它不等于公共经济。中国财政学的构建应立足于我国双重转轨的国情，既注重我国传统财政学对财政本质的探索，又注重吸收和借鉴现代西方财政运行理论的有益成果。双元结构财政是社会主义市场经济条件下中国财政学的理想走向
This paper argues that public finance is only a manifestation of state distributionism in a market economy and does not mean public economy. The construction of China’s financial science should be based on the national conditions of China’s dual transition. It not only pays attention to the exploration of the nature of finance in China’s traditional finance, but also focuses on the beneficial results of absorbing and borrowing the theory of modern Western fiscal operation. Dual Structure Finance is the ideal direction for China’s finance under the condition of socialist market economy