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随着社会主义市场经济体制的建立和完善 ,必将带来财政职能的调整和转换 ,表现在政府财政退出“越位” ,弥补“缺位” ,财政应理性地退出私人商品生产领域 ,而转向为公众提供公共商品和公共服务。公共财政实质上是对政府财政职能的定位 ,直接引起我国政府经济行为的变革 ,必将推进财政的民主化和法治化建设。作为规范国家宏观调控经济关系的经济法当然是建构公共财政的框架的指导理论 ,同时公共财政框架的建立也必将促进我国现行财政法体系的完善。
With the establishment and perfection of the socialist market economic system, it will surely bring about the adjustment and transformation of the fiscal functions. This is reflected in the government’s withdrawal of the “offside” from the fiscal revenue, making up for the absence of “vacancy”, the rational exit of the fiscal system from the private commodity production, and the shift to Provide public goods and public services to the public. Public finance is essentially the positioning of the government’s financial functions and directly arouses the transformation of our government’s economic activities and will certainly promote the democratization and rule of law of finance. The economic law that regulates the state’s macro-control of the economic relations is, of course, the guiding principle for constructing a framework for public finance. At the same time, the establishment of a public fiscal framework will certainly promote the perfection of the current system of fiscal law in our country.