公共财政作为市场经济体制下财政的基本类型和模式，首先，要以“公共性”的根本准则来规范和处理政府及其财政活动与市场的关系；其次，由于市场经济是法制化的经济，作为政府直接活动的财政，还必须受到法律的约束和制度的规范；再次，由于市场经济是公平竞争的经济，财政作 As the basic type and mode of finance under the system of market economy, public finance should first of all regulate and handle the relationship between the government and its fiscal activities and the market with the fundamental principle of “publicity.” Secondly, since the market economy is a legalized economy, As the government’s direct activities of the fiscal, but also must be bound by the law and the norms of the system; Third, because the market economy is a fair competition in the economy, finance for