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在市场条件下,政府财政作为一种公共收支活动,其本质特征就应该是它的公共性。对这种公共性的认识可以从以下几个方面来探讨:财政存在的意义只能是满足公共需求;所有为满足公共需求所提供的物品与服务的消费权必须是公共的(非排他的,即每个社会成员拥有平等的消费权);为满足公共需求所提供物品与服务的成本(支出)和弥补这些成本(支出)的收入来源也都是公共的(全体社会成员共同分担的);因此,确定公共需求内容和公共成本分担方式的选择也就必须具有公共性,而到目前为止,公共部门仍然是满足公共需求物品与服务的主要生产者。
Under market conditions, government finance, as a kind of public revenue and expenditure, should be characterized by its public nature. Awareness of this publicity can be explored in several ways: the significance of fiscal existence can only be to meet public needs; the right to consume all goods and services provided to meet public needs must be public (non-exclusive, That is, each member of the society has equal rights to consume); the costs (expenditures) of goods and services provided to meet public needs and the sources of income that make up for such costs (expenditures) are also public (shared by all members of society); Therefore, the choice of determining the content of public demand and the sharing of public costs must also be public, and thus far the public sector remains the major producer of goods and services that meet public needs.