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随着市场经济基本地位的确定,要求我国的财政模式应体现出市场性,才能适应服务于并有利于经济市场化改革的需要。西方国家的公共财政是根植于市场经济体制下,在政府财政活动中形成并不断完善起来的。因此在税收制度、政府预算、财政管理、财政支出结构等诸多方面积累了成功的经验。
With the determination of the basic status of the market economy, it is necessary for China’s financial model to embody marketability in order to meet the needs of serving and facilitating market-oriented economic reforms. The public finance in western countries is rooted in the market economy and formed and constantly improved in the government’s fiscal activities. Therefore, it has accumulated successful experience in tax system, government budget, financial management and fiscal expenditure structure.