公共财政作为我国社会主义市场经济条件下财政政策和发展的目标模式,其实质是市场经济财政,是国家为社会主义市场经济发展提供公共服务,弥补市场失灵,进行宏观调控的——政府经济行为。它体现为国家以社会和经济管理者身份筹集财政资金,满足社会公共需要,保障国家安全,维护社会秩序,提高公共服务水平,实 As the target model of fiscal policy and development under the conditions of our socialist market economy, public finance, in essence, is market economy and finance. It is the government’s economic behavior that the state provides public services for the development of the socialist market economy to make up for the market failure and carry out macro-control. . It shows that the state as a social and economic managers to raise financial resources to meet the public needs of the community to safeguard national security and maintain social order and improve the level of public services,