公共财政是市场经济条件下政府财政的基本选择。公共财政的生成与现代民主政治体制和市场经济体制的产生是同一个过程,它们互为前提,互相促进。我国财政机制与社会主义市场经济要求不相适应的地方,主要是财政“越位”和“缺位”并存,财政供给范围过大,包揽过多,几乎覆盖了社会再生产过程的各个领域,特别是向竞争性生产建设领域的 Public finance is the basic choice of government finance under market economy. The formation of public finance is the same process as the emergence of a modern democratic political system and a market economy. They mutually promote each other. Where the fiscal mechanism of our country is not compatible with the requirements of the socialist market economy, the main problems are the coexistence of finance, “offside” and “absence”, the over-provisioning of financial resources and the over-provisioning of financial resources, covering almost all aspects of social reproduction Areas, especially to the field of competitive production and construction