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财政是国家为实现其职能参与一部分社会产品分配的一系列经济活动的总和。财政在本质上是公共的,公共性是财政的一般属性。但在不同财政发展阶段上,财政的公共性程度和实现机制存在较大差别。了解影响财政公共性程度的因素和这些因素影响财政公共性的机制对正确认识不同财政形态下财政公共性程度和预见财政公共性发展方向具有重要意义。
Finance is the sum of a series of economic activities that the state takes part in the distribution of social products to fulfill its functions. Finance is public in nature, and publicity is a general attribute of finance. However, at different stages of financial development, there is a big difference between the degree of public finance and the realization mechanism. Understanding the factors that affect the degree of public finances and the mechanisms by which these factors affect the public finances is of great importance to correctly understand the degree of public finances under different forms of finance and to foresee the development direction of public finances.