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1998年财政部遵照中央的指示精神,提出在我国建立公共财政的基本框架。这标志着我国财政改革和发展进入一个新的阶段,体现着建设社会主义市场经济体系对国家财政的要求。如何将公共财政的建设落实到财政的基层环节——乡镇,并在当前小城镇建设的初始阶段,按照公共财政的要求构建小城镇公共财政,不仅是建立我国公共财政体系的要求,同时也是保证小城镇建设得以顺利进展的一个重要环节。为此,我们从理论上和观念上需要有一个新的认识和转变。
In 1998, in accordance with the directives of the Central Government, the Ministry of Finance proposed the basic framework for establishing public finance in our country. This shows that our country’s fiscal reform and development have entered a new phase and embodies the requirements of the socialist market economic system for state finance. How to implement the construction of public finance into the grass-roots financial sector - townships and towns and in the initial stage of the current construction of small towns, the construction of public finance in small towns in accordance with the requirements of public finance is not only the requirement of establishing our public financial system, but also the guarantee Small town construction to smooth progress is an important part. For this reason, we need a new understanding and change in theory and concept.