从１９９２年党的十四大提出要建立社会主义市场经济体制，特别是１９９８年底我国政府部门提出要构建公共财政的基本框架以来，公共财政就逐渐成为我国财经领域的一个热点问题。社会各界特别是理论界对我国建立公共财政的必要性和具体途径等问题进行了较为全面、深入地探讨。 Since 1992, when the 14th National Congress of the Communist Party of China proposed to establish a socialist market economic system, especially since the government department of our country proposed to construct the basic framework of public finance by the end of 1998, public finance has gradually become a hot issue in the field of finance and economics in our country. All walks of life, especially theorists, conducted a more comprehensive and in-depth discussion on the necessity and specific ways of establishing public finance in our country.