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满足公共需要是财政最根本的目的,为此需要建立一套能够保证达到上述目的和要求的公共选择机制。而财政运作机制的科学性如何,决定着财政对于公共需要的满足程度、财政活动范围是否合适以及财政效率高低。在行为与操作的层面上,具有决定性作用的是财政制度或运行机制,其实质是国家如何运用公共权力以及依据何种规则运用公共权力进行资源配置。由公共财政法治性所决定,预算必须遵循法定原则。政府预算只有当以法
To meet the public needs is the most fundamental purpose of finance. To this end, we need to establish a public selection mechanism that can ensure the above-mentioned purposes and requirements. However, the scientific nature of the financial operation mechanism determines the extent to which finance meets the needs of the public, the adequacy of its fiscal activities, and the efficiency of its finances. At the level of conduct and operation, the decisive function is the financial system or operating mechanism. The essence of the system is how the state can use public power and use public power to allocate resources according to the rules. Due to the rule of law in public finances, the budget must follow the principle of legality. The government budget is only law