一、公共财政框架是公共财政的初级阶段公共财政框架的建立是我国公共财政发展史上的重要里程碑,但是,也必须对当前业已建立的公共财政框架有一个全面和清醒的认识,以更好地推动我国公共财政的完善。我国处于社会主义初级阶段,市场经济体制还不够成熟和完善,与发达国家相比,国民收入水平仍然较低,财政实力不够强大。因此,“公共财政框架”并不等同于“公共财政”,只能是公共财政的初级阶段。具体来看,当 First, the public financial framework is the initial stage of public finance The establishment of the public financial framework is an important milestone in the history of public finance in our country, but we must also have a comprehensive and clear understanding of the current public financial framework that has been established to better Promote the improvement of public finance in our country. Our country is in the primary stage of socialism and the market economic system is still not mature and perfect. Compared with the developed countries, the national income level is still low and the fiscal strength is not strong enough. Therefore, the “public financial framework” is not equivalent to “public finance” and can only be the initial stage of public finance. Specifically, when