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改革开放以来,我国提出建立社会主义市场经济,与之相对应的就要实现财政模式由计划经济体制下的国家财政向与市场经济相适应的公共财政的转变。虽然随着市场经济的不断深化,财政的公共性不断增强,但是我们要认识到我们的市场经济程度还比较低,公共财政尚未完全建立,与完全意义上的公共财政还有不小差距。随着经济体制市场化改革的深入和市场经济的逐步确立,我国财政模式必然发生相应转变,即从计划型的“国家财政”类型向着市场型的“公共财政”类型转变。正由于我国现在处于一个经济和社会转轨的阶段,出现了公共财政还未建立,国家财政仍然占主流的双财政模式,距离真正的公共财政还有不小的
Since China adopted the policy of reform and opening up, China has proposed the establishment of a socialist market economy. Correspondingly, it is necessary to realize the transformation of the fiscal model from the state finance under the planned economy to the public finance compatible with the market economy. Although with the continuous deepening of the market economy and the increasing publicity of public finance, we must recognize that our market economy is still relatively low, public finance has not yet been fully established, and there is still no small gap between it and public finance in the full sense. With the deepening of the market-oriented reform of the economic system and the gradual establishment of the market economy, China’s financial model will inevitably undergo a corresponding shift from the planned “national finance” type to the “public financial type” of market-oriented type. Just as our country is now in a phase of economic and social transition, a double-financed model has emerged in which public finance has not yet been established and the national finance is still the mainstream. There is still a great deal of distance from the real public finance