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公共财政所内在的伦理维度及其发展变化,核心地反映出其运作系统对相关利益关系加以整合的实质特征及其质、量上的发展变化。公共财政的伦理维度在取向上十分明确,就是要与市场机制的伦理维度形成相对应和补偿的配套系统,这是与二者在经济社会运行中的“硬件”配合相适应的“软件”协调。同时,我国市场经济下公共财政体制的建立和发展,不仅是对旧有计划型财政在内容和形式上的取代更新,更是在深层利益协调的伦理价值取向和规约、导引上的创新和发展,是蕴含伦理维度的创新和发展。
The inherent ethical dimensions of public finance and its development and changes reflect the essence of its operating system’s integration of relevant interests and the qualitative and quantitative changes in its development. The ethical dimension of public finance is very clear in its orientation. It is an ancillary system for forming and compensating the ethical dimension of the market mechanism. This is the “software” coordination in line with the “hardware” cooperation of the two in economic and social operations . At the same time, the establishment and development of the public financial system under the market economy in our country is not only the replacement and renewal of the content and form of the old planned finance, but also the innovation of the ethical values and regulations of the deep interests coordination, Development is the innovation and development that contains the ethical dimension.