公共财政是与市场经济体制相适应的财政管理制度。随着社会主义市场经济体制改革的不断深入，我国建立公共财政已经成为必然。一、公共财政的基本概念及职能（一）公共财政的涵义公共财政是指提供公共服务的政府分配行为，它是与市场经济相适应的财政管理模式。其涵义：（... Public finance is a financial management system that is compatible with the market economy. With the continuous deepening of the reform of the socialist market economy, the establishment of public finance in our country has become an inevitable one. First, the basic concepts and functions of public finance (A) the meaning of public finance Public finance refers to the government to provide public services distribution behavior, it is with the market economy to adapt to the financial management. Its meaning: (...