一、关于“公共财政”的提法 我认为,古今中外,财政就是国家财政、政府财政,因其天然具有公共属性,所以也是公共财政,它们是同义的。但是,随着生产力水平、经济制度和经济体制的演进,不同的国家财政又会有不同的模式(类型)。现在大家所说的“公共财政”一词是从西方引进的,把它作为国家财政在西方发达市场经济条件下的一种模式,突出它是一种市场型财政,却又有着特殊的意义。 First, on the “public finance” formulation I think, at all times and in all countries, finance is the state finance, government finance, because of its natural public properties, it is also public finance, they are synonymous. However, with the level of productivity, the economic system and the evolution of the economic system, different national finances will have different modes (types). What we now call the term “public finance” is introduced from the West as a model of state finance under the conditions of a developed market economy in the West. It emphasizes that it is a market-based finance but has a special significance.