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记者:我国财政改革的最终目标,是建立有中国特色的公共财政基本框架。我们注意到,几年来,您一直致力于公共财政的研究和宣传。但是,您在20世纪90年代上半期,又是主张建立双元财政的。这是否存在矛盾?您是否由于政府目前已经明确了财政改革的目标模式就是公共财政,而改变了这一观点?张馨(以下简称张):不是这样的。其实,主张双元财政与主张公共财政,从根本上看是统一的。双元财政是对现实财政问题的解决,是一种过渡状态,其最终目标将是建立公共财政。我认为,如果不经过双元财政模式的过渡,公共财政
Reporter: The ultimate goal of China’s fiscal reform is to establish the basic framework of public finance with Chinese characteristics. We have noticed that over the past few years, you have been committed to public finance research and advocacy. However, in the first half of the 1990s, you advocated the establishment of dual finance. Is there any contradiction? Are you changing this view because the government has now made it clear that the target model for fiscal reform is public finance? Zhang Xin: This is not the case. In fact, advocating dual finance and advocating public finance are fundamentally unified. Dual finance is a solution to the real financial problems and a transitional state. Its ultimate goal will be to establish public finance. I think that if we do not pass the dual financial model of transition, public finance