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关于建立公共财政的探讨,可以说理论先于实践。90年代中期就有人撰写文章,说中国财政改革的目标模式是搞公共财政。但以往的研究大多停留在概念之争上,还没有深入到怎样建立公共财政体系。 目前实践在发展,客观要求理论界逐步深化对公共财政的研究,当务之急是要考虑从何处入手把公共财政体系的框架搭起来。 安徽省县级公共财政支出改革是一个大胆的尝试,改革卓有成效。我们要搞公共财政,那么究竟从什么地方入手,该怎么办,是否需要有从点到面的试验阶段。在这方面,安徽的改革确实给人以启发,对全国如何构建公共财政体系都有借鉴意义。
On the establishment of public finance discussion, theory can be said before practice. Someone wrote an article in the mid-1990s and said that the goal of China’s fiscal reform is to engage in public finance. However, most of the previous studies stay on the concept dispute, and have not gone deep into how to establish a public financial system. At present, in practice, the development of practice requires that theoretical circles gradually deepen the study of public finance. The top priority is to consider where to start and put the framework of the public financial system together. The reform of public finance expenditure at the county level in Anhui Province is a bold attempt, and the reform is fruitful. We must engage in public finances. So where exactly are we going to start? If so, should we have a pilot stage from point to face? In this regard, the reform in Anhui really inspires people and has reference to how the country constructs a public financial system.