《中共中央关于制定国民经济和社会发展第十个五年计划的建议》和“十五”计划纲要都明确提出，要逐步建立适应社会主义市场经济要求的公共财政框架。这是当前和今后一个时期深化我国财政体制和财政运行机制改革的一项基本任务。 一、什么是公共财政 所谓公共财政，就是以满足? The Proposal of the Central Committee of the Communist Party of China on Formulating the Tenth Five-Year Plan for National Economic and Social Development and the Outline for the Tenth Five-Year Plan have all been clearly stated. We must gradually establish a public financial framework that meets the requirements of a socialist market economy. This is a basic task of deepening the reform of China’s financial system and the financial operation mechanism at present and for some time in the future. First, what is public finance so-called public finance, is to satisfy?