公共财政理论的基础是市场失灵论和公共产品论。市场经济条件下国家财政的职能范围, 是以“市场失灵”为标准,从纠正和克服“市场失灵”现象出发来确定的。当前我国财政支出范围存在的主要问题在于财政职能的“越位”和“缺位”,构建公共财政的基本目的就在于解决财政职能的错位问题,科学界定财政供给范围。据以提出界定财政供给范围的具体政策建议 The foundation of public finance theory is the theory of market failure and public goods. Under the condition of market economy, the scope of the functions of state finance is determined by correcting and overcoming “market failure” based on the criterion of “market failure”. At present, the main problems existing in the scope of China’s financial expenditure lie in the “offside” and “absence” of the financial functions. The basic purpose of building public finance lies in resolving the dislocation of the financial functions and scientifically defining the scope of financial supply. It is proposed to define the scope of the financial policy of the specific policy recommendations