公共财政是以国家为主体,通过政府的收支活动,集中一部分社会资源,用于履行政府职能和满足社会公共需要的经济活动。建立健全公共财政框架,既是建立社会主义市场经济体制的客观要求,又是转变财政职能的内在需要,也是今后一个时期我国财政改革与发展的目标取向。 Public finance is an economic activity that takes the country as the main body, collects and sells some of the social resources through the revenue and expenditure of the government, and performs the functions of the government and meets the public needs of the society. Establishing and perfecting the public financial framework is not only the objective requirement of establishing a socialist market economic system but also the inherent need of transforming the financial functions and also the goal orientation of China’s fiscal reform and development in the coming period.