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本文采取文献回顾、实证研究和比较研究等方法,全面澄清公共财政框架等核心概念内涵,科学界定公共财政制度框架特征与类型,分析构建公共财政制度框架实践中现存的主要问题,从政府责任与财政职能角度界定中国特色公共财政制度框架范围内容,探讨构建公共财政制度框架的基本途径与国家战略,为构建中国特色福利化和谐社会奠定公共财政的制度基础。
This paper adopts the methods of literature review, empirical research and comparative studies to clarify the connotation of the core concepts such as the public finance framework, scientifically define the characteristics and types of the framework of the public finance system, and analyze the major problems existing in the practice of constructing the public finance system framework. From the perspective of fiscal function, it defines the framework of the public finance system with Chinese characteristics, explores the basic approaches and national strategies for constructing a framework of public finance system, and establishes the institutional foundation of public finance for the construction of a harmonious society with the welfare of Chinese characteristics.