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公共产品论产生、存在和发展于西方资本主义社会,它有着资本主义性质是理所当然的,但公共产品论也产生、存在和发展于市场经济环境中,有着强烈的市场经济性质,因而借鉴公共产品论,对于建立与社会主义市场经济相适应的财政基本理论,是能起积极作用,是十分必要的。强调公共产品论的资本主义性质,并避开其市场经济性质来否定公共产品论及其借鉴意义,对于我国立足于社会主义市场经济基础来重构我国财政基本理论,则是无益的。
The emergence, development and existence of the public product theory in the capitalist society of the West is a matter of course. However, the theory of public goods also arises, exists and develops in a market economy environment, and has a strong market economy. Therefore, public products It is very necessary to establish a basic financial theory compatible with the socialist market economy and play an active role. Emphasizing the nature of the capitalist theory of public goods and avoiding the public goods by avoiding the nature of its market economy are of no use to the reconstruction of China’s basic financial theory based on the socialist market economy.