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本文从辩证的角度,论证公共财政与公共管理的关系。从财政是公共管理的支撑出发,分析公共财政对公共管理的影响和公共管理对财政管理的要求指出公共财政体系、能力、效率分别决定公共管理职能、能力、水平,公共管理要求有公共财政相对应,要求建立科学、民主的财政管理体系,并要做大公共财政,使公共财政与公共管理协调发展。
This article demonstrates the relationship between public finance and public management from the dialectical point of view. From the financial support of public management, this paper analyzes the impact of public finance on public administration and the public management’s requirements on financial management. It points out that the public financial system, ability and efficiency respectively determine the function, capacity and level of public management, public administration requires public finance Correspondingly, it is required to establish a scientific and democratic financial management system, to enlarge public finance and to coordinate the development of public finance and public administration.