由于存在市场失灵,需要国家以社会和经济管理者的身份从国民私有财产中取得收入并提供满足公共需要的产品与服务。由此公共财政是与市场经济相适应的一种制度,是政府实现经济政策目标、提供公共产品与服务的主要途径之一。所以公共财政既是一个经济学概念,也是一个经济法概念,它属于经济法体系中的宏观调控法。公共财政以公共性、公益性、公平性、法治性为特征。 Because of the existence of market failures, it is necessary for the State to derive income from its nationals as a social and economic manager and to provide products and services that meet the public needs. Therefore, public finance is a system that is compatible with the market economy and is one of the main ways for the government to achieve its economic policy goals and provide public goods and services. Therefore, public finance is not only an economic concept, but also a concept of economic law, which belongs to the macro-control law in the economic law system. Public finance is characterized by its public nature, public welfare, fairness and rule of law.