公共财政是社会主义市场经济体制下我国财政职能转变的必然结果，也是当前我国财政改革的必然选择。但在目前我国经济运行的转轨时期，体制不配套、外部环境不尽协调等诸多问题尚未得到根本解决，实现公共财政的突破口在哪里？当前我们应该着手哪些工作呢？本文拟对此作些... Public finance is the inevitable result of the transformation of China’s financial functions under the socialist market economy and an inevitable choice for China’s current fiscal reform. However, at the current transitional period of our country’s economic operation, many problems such as the system is not complete and the external environment is not harmonious have not yet been fundamentally solved. Where is the breakthrough in achieving public finance? What should we do now? This article intends to make some ...