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中国由计划经济过渡进入市场经济以后,原来计划经济条件下的财政模式已不再适应新的经济发展状态,与市场经济相适应的只能是公共财政。我国的公共财政应该从市场经济出发,从财政职能的经济依据、财政支出的前提、财政收支的法律依据、财政调控行为依据等方面重新定位。
After China transitioned from a planned economy to a market economy, the fiscal model under the original planned economy no longer adapted to the new economic development. Only the public finance can be adapted to the market economy. The public finance of our country should proceed from the market economy and reposition it from the economic basis of the fiscal function, the premise of the fiscal expenditure, the legal basis of the fiscal revenue and expenditure, the basis of the financial regulation and control.