建立公共财政，是社会主义市场经济发展的客观要求，也是财政彻底解决“定位”不准的根本措施。建立公共财政最显著的特点就是财政逐步退出竞争性和经营性领域，随之转向满足社会公共需求的领域。由于政府多年来不断直接对骨干税源企业实行扶持所带来的惯性影响，加之现行财税 Establishing public finance is an objective requirement for the development of the socialist market economy and a fundamental measure for the fiscal authorities to completely solve the problem of “positioning” not being allowed. The most prominent feature of the establishment of public finance is the gradual withdrawal of finance from the competitive and operational fields and the consequent shift to areas that satisfy the public needs of society. Due to the government’s continuous and direct impact on the key source enterprises for many years, as well as the current fiscal and taxation