中国财政问题一直是热点问题。作为体现社会主义优越性的中国特色公共财政,首先应该在理念上注重以人为本,以大众为本。这应该是贯穿于整个财政活动的指导思想。公共财政的主体应该也包含公众,政府更多的是行使代理权。财政收支应该从始至终关注民众的话语权,以人为本,真正实现社会和谐。 China’s financial problems have always been hot issues. As the public finance with Chinese characteristics, which embodies the superiority of socialism, we should first focus on people-oriented concept and public-oriented philosophy. This should be the guiding ideology that runs through the entire fiscal activity. The main body of public finance should also include the public, the government is more the exercise of agency. Financial revenues and expenditures should be concerned about the people’s voice throughout, people-oriented, and truly social harmony.