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2011年我国公共财政收入取得了较好的成绩,但是与此同时,我国公共财政建设还存在一些隐患,急需解决。我国公共财政建设是一个长期过程,不能一蹴而就。公共财政建设的特点主要包括公共性、公平性和公开性。无论如何构建公共财政,必须围绕公共性、公平性和公开性这三个特点来进行。公共性就是财政资金必须以满足公共需要为目的,本文对公共财政这个特点不做详细的分析。公平性就是财政分配要不因人而异,一视同仁;公开性就是政府财政收支要公开透明,本文主要对公平性和公开性这两个特点做具体分析,即主要从财政分配和财政透明度二者的问题出发,提出能够解决他们所存在问题的具体措施。
In 2011, China’s public revenue has achieved good results, but at the same time, there are still some hidden dangers in the construction of public finance in our country, which urgently needs to be resolved. The construction of public finance in our country is a long-term process and can not be accomplished in one go. The characteristics of public finance construction mainly include publicity, fairness and openness. In any case, the construction of public finance must focus on the three characteristics of publicity, fairness and openness. The public nature is that the fiscal funds must meet the public needs for the purpose of this article does not make a detailed analysis of the characteristics of public finance. Fairness means that the financial allocation should not vary from person to person, equally; openness is the government revenue and expenditure to be open and transparent, this article mainly on the two characteristics of fairness and openness to do a specific analysis, namely, mainly from the financial allocation and financial transparency Set out the specific measures that can solve their existing problems.