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为什么要进行公共财政改革,首先应从“什么是公共财政”谈起。 有史以来,财政就是国家或政府的收支活动。然而,经济体制所决定,不同体制下的财政有着不同的根本性质,从而形成了不同的财政类型或模式。自然经济下存在的是家计财政模式,计划经济下是国家财政模式,而市场经济下则是公共财政模式。 在西方,市场经济决定其财政逐步形成了公共性,其包含的基本涵义有:
Why do we want to carry out public finance reform, first of all should be from the “what is public finance” talked about. Historically, finance has been the revenue or expenditure of the state or government. However, the economic system determines that finances under different systems have different fundamentals, resulting in different types of finances or models. Under the natural economy, there is the family financial model, under the planned economy the national financial model, and under the market economy the public financial model. In the west, the market economy decides its finance has gradually formed the public nature, which contains the following basic meanings: