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本文认为,转变政府职能是建立公共财政体系的关键。作者就市场经济条件下政府职能转变的一般方向,转轨经济国家财政体制转变的教训和启示进行了分析和阐述,结合我国经济社会发展现状,提出了现阶段我国政府公共财政职能的主要内容。
This article argues that the transformation of government functions is the key to establishing a public financial system. The author analyzes and expounds the general direction of the transformation of government functions under the condition of market economy and the lessons and enlightenments of the transformation of the financial system in transitional economies. Based on the current economic and social development in our country, the author puts forward the main contents of the government’s public finance functions at this stage.