一、西方公共财政理论与马克思主义的财政理论能否相容 这是关系到中国该不该建设公共财政的主要问题。如果西方的公共财政理论与马克思主义的财政理论不相容,那么,我国就不应该搞公共财政。反之,随着市场经济的发展,搞公共财政就成为必然要求。这是当前必须解决的第一个大问题。 从严格意义上讲,西方公共财政理论是马克思所谓的庸俗经济学的一种,和马克思主义 First, Western public finance theory and the Marxist theory of finance can be compatible This is related to China should not build the main issue of public finance. If the western public finance theory is incompatible with the Marxist fiscal theory, then our country should not engage in public finance. On the contrary, with the development of market economy, engaging in public finance has become an inevitable requirement. This is the first major issue that must be solved now. In the strict sense, Western public finance theory is one of Marx’s so-called vulgar economics and Marxism