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一、实行公共财政必须从实际出发,循序渐进我国是一个发展中大国,地区间的人文、地理和经济发展水平差距很大,如何立足我国国情,有效地推进财政改革,建立公共财政的基本框架,应重点考虑以下两方面因素:(一)公共财政是社会主义市场经济条件下财政改革和发展的必然趋势。首先,这是由社会主义市场经济体制决定的。从资源配置角度来看,市场经济条件下,凡属竞争性经营领域应由市场机制去调节,财政应把重点放在提供非竞争性公共产品和公共服务上来。其
First, the implementation of public finance must proceed from reality, step by step China is a large developing country, the regional humanities, geography and the level of economic development is very wide, how to base our national conditions, effectively promote the fiscal reform, the establishment of the basic framework of public finance, The following two factors should be emphatically considered: (1) Public finance is an inevitable trend of fiscal reform and development under the condition of a socialist market economy. First of all, this is determined by the socialist market economy. From the point of view of resource allocation, under the market economy conditions, all competitive industries should be regulated by market mechanisms, and finance should focus on providing non-competitive public goods and public services. its