公共财政,顾名思义,是指以社会权力中心代表公众利益、为满足社会公共需要而发生的理财活动,属于社会再生产分配环节上的公共分配。考察人类社会发展过程中公共财政是怎样发生、发展的,这既紧密关联对于财政范畴的总体认识和财政学的学科建设,更是现阶 Public finance, as the name implies, refers to the financial activities that take the social interest center as the representative of the public and meet the public needs of the society. It belongs to the public distribution on the distribution of social reproduction. It examines how public finance took place and developed in the process of human social development. It not only closely related to the overall understanding of the fiscal category and the discipline construction of finance,