综观世界上实行市场经济制 度国家的财政运行机制，尽 管形式各异，侧重点多样，但其基本的模式是相似的。这就是，以满足社会的公共需要为口径界定财政职能范围，并以此构建政府的财政收支体系。这种为满足社会公共需要而构建的政府收支活动模式或财政运行机制模式，在理论上? Looking at the financial operation mechanism of the countries practicing the market economy system in the world, though their forms are different and the emphasis is diverse, their basic models are similar. This is to meet the public needs of society for the caliber of the scope of financial functions, and to build the government’s revenue and expenditure system. In order to meet the needs of society and public institutions, this government revenue and expenditure activities or financial operation mechanism model, in theory?