近年来,我国财政理论界形成了一股引进、消化与吸收、借鉴西方“公共财政论”的热潮,这是一件好事,它对于我国建立适应社会主义市场经济的财政模式起到了积极的推进作用。但是,我们也应当清醒地认识到,一方面,由于财政模式的选择不能不受到现实的生产力发展水平、经济制度和经济体制等诸多因素的制约和决定,因此我国能否实行类似于西方国家的纯粹或单一的公共财政模式尚值得推敲;另一方面,西方“公共财政论”长期置身于市场经济环境之中,固然在一定程度上对市场经济中的财 In recent years, there has been an upsurge of introducing, digesting and assimilating and drawing lessons from the Western “public finance theory” in China’s financial theory circles. This is a good thing and has played a positive role in establishing a fiscal model that is suitable for the socialist market economy in our country. effect. However, we should also clearly understand that on the one hand, because of the choice of the fiscal model we can not but be constrained and decided by many factors such as the level of development of productive forces, economic system and economic system, On the other hand, the western “public finance theory” has long been exposed to the market economy environment, although to a certain extent,