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本文从财政本质、财政职能、财政运行模式三个方面全面阐述了中国特色公共财政体系问题。认为处于转轨时期的中国公共财政面临制度变革与经济增长双重目标，提出了发展有中国特色的公共财政运行模式的“两个要素，一个原则”：两要素即提供符合公共财政职能一般的公共产品或劳务，继续优化政府的国有资产管理机制，一个原则即坚持财政代表国家增进市场自我调节能力的原则。坚持这一中国特色公共财政模式，既有利于防止国有资产流失，促进国有资产的保值增值，又有助于对公共需求的满足和公共领域的优化。
This article comprehensively expounds the issue of public finance system with Chinese characteristics from three aspects: financial essence, financial function and financial operation mode. He believes that in the transitional period, China’s public finance faces the dual goals of institutional reform and economic growth and proposes “two elements and one principle” of developing the public financial operation mode with Chinese characteristics: the two elements of providing public goods conforming to public finance functions Or labor services, and continue to optimize the state-owned assets management mechanism of the government. One principle is to adhere to the principle that the financial representative countries should enhance their self-regulating ability in the market. Adhering to this model of public finance with Chinese characteristics not only helps to prevent the loss of state assets, promote the preservation and appreciation of state assets, but also contributes to the satisfaction of public demands and the optimization of the public domain.