逐步建立公共财政基本框架的改革目标,是我国市场经济改革对财政模式变革的根本要求。然而尽管公共财政作为改革目标模式已经明确,但在公共财政问题的具体看法上不仅理论界尚存争议,实际工作部门也存在一些疑惑和模糊认识。其中一个突出的表现就是许多人认为实行公共财政就意味 The gradual establishment of the reform goal of the basic framework for public finance is a fundamental requirement of the reform of the fiscal model in China’s market economy reforms. However, although public finance has been clarified as a target model for the reform, not only theoretical circles are still controversial in the concrete view of public finance issues, but there are also some doubts and vague perceptions in the actual work departments. One of the outstanding performance is that many people think that the implementation of public finance means