一、当前财政与公共财政近几年来,随着社会主义市场经济的发展和财政改革的不断深化,当前财政已具有公共财政运行机制的基本特征。一是财政正由宏观与微观并管逐步转向以宏观调控为主的轨道上来。在计划经济体制下,财政不仅在政策上对经济生活实行宏观控制,而且对生产、流通以及几乎覆盖社会再生产的各个领域都参与管理,财务管理直接渗透到每一个企业。改革开放以来,特别是近几年随着市场经济体制的进一步发育,财政逐步从直接管理微观经济转移到间接的宏观调控,综合运用税收、国债、预算、补贴等政策工具,积极参与宏观经济调控,促进经济总量的平衡和经 I. Current Finance and Public Finance In recent years, with the development of the socialist market economy and the continuous deepening of the fiscal reform, the current fiscal system has the basic characteristics of the operating mechanism of public finance. First, finance is gradually turning from macroscopic and microcosmic perspectives to orbit with macroeconomic control. Under the system of planned economy, finance not only controls the economic life macroscopically in policy, but also participates in the management of production, circulation and almost every area covering social reproduction, and the financial management directly infiltrates every enterprise. Since the reform and opening up, especially in recent years, with the further development of the market economy system, finance has gradually shifted from directly managing the micro-economy to indirect macroeconomic regulation and control and has taken an active part in macroeconomic regulation and control by comprehensively using policy tools such as taxes, government bonds, budgets and subsidies , Promote the balance of economy and economy