建立公共财政是国家新形势下财政体制改革不断深入所确立的新命题。提出公共财政的思想,就意味着财政资金分配要优先保障政权建设、教育文化、科学卫生、环境保护、社会保障等方面的公共需求支出,逐步退出市场配置资源的经营性和竞争性领域;也就意味着国家税收收入用于企业资本性投入会越来越少,这就 The establishment of public finance is a new proposition established by the deepening of the reform of the financial system under the new situation in the country. Put forward the idea of ​​public finance, which means that the allocation of financial resources should give priority to ensuring public expenditure on government building, education and culture, science and health, environmental protection and social security, and gradually withdraw from the operational and competitive fields in which the market allocates resources. It means that the state tax revenue for the capital investment of enterprises will be less and less, which is