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在1998年底的全国财政工作会议和2000年的九届人大二次会议上,财政部提出了逐步建立公共财政基本框架的改革目标,这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—个突出的表现就是许多人认为实行公共财政就意味着财政要完全退出生产建设领域,变成单纯的“吃饭财政”。笔者认为,如果不能正确认识公共财政与“吃饭财政”的关
At the national fiscal work conference at the end of 1998 and the second meeting of the Ninth NPC in 2000, the Ministry of Finance put forward the reform goal of gradually establishing the basic framework of public finance. This is the fundamental requirement of the reform of the financial system in China’s market economy reform. 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 that finance must completely withdraw from the field of production and construction and become a mere “meal finance.” The author believes that if we can not correctly understand the relationship between public finance and “food finance ”