财政既是社会财富的分配方式,也是执政当局的施政纲领,还是普遍有效的强制规则,因此,它是经济、政治和法律的综合载体。当财政不能适应社会发展的需要时,改革当然是首当其冲的选择。不过,财政改革的意义绝非限于经济体制,它对政治和法律同样也会产生相当的诉求。就我国当前的公共财政改革而言,如果不能辅之以民主法治的整体推进,任何方案设计最终都可能流于形式。从制衡权力、服务市场的角度看,公共财政与民主政治、法治国家是内在统一的。因此,必须重新阐释公共财政的深刻涵义,纠正当前实践中的 Finance is not only the method of distribution of social wealth, but also the governing program of the governing authorities, or universally effective coercive rules. Therefore, it is a comprehensive carrier of economy, politics and law. When finance can not meet the needs of social development, the reform of course is the first choice to be made. However, the significance of fiscal reform is by no means limited to the economic system. It will also make considerable demands on politics and law. As far as the current public finance reform in our country is concerned, any project design may eventually come to the formality if it can not be supplemented by the overall promotion of democracy and the rule of law. From the perspective of balancing power and serving the market, public finance is inherently unified with democracy and the rule of law. Therefore, we must redefine the profound meaning of public finance and correct the current practice