A公共财政改革的目标 公共财政体制,是与市场经济发展 相适应的一种财政体制和运行机制,是 经济市场化和国际化的必然趋势,也是 新时期推动财政管理不断走向规范化、 科学化,实现依法理财的必然要求。 建立公共财政的基本目标,主要有 以下四个方面:一是建立公共预算。即取 消预算外政府收支,将预算外政府收支 纳入预算内管理,形成一个覆盖政府所 有收支、不存在任何游离于预算之外的 政府收支项目的完整、统一的公共预算。 二是全面实行“费改税”。将政府行使职 能所必需的收入通过税收形式固定下 来,并以严法治税,做到应收尽收。三是 A Public finance reform goal The public finance system is a kind of financial system and operating mechanism that is compatible with the development of the market economy. It is an inevitable trend of marketization and internationalization of the economy. It is also an important trend of promoting the financial management in the new era to be standardized, scientifically, Realizing the necessary requirement of managing money according to law. The basic goal of establishing public finance, mainly in the following four aspects: First, establish a public budget. That is, abolishing extrabudgetary government revenues and expenditures, including extrabudgetary government revenues and expenditures into budgetary management, and forming a complete and unified public budget that covers all revenues and expenditures of the government and does not have any government revenue and expenditure items that are not budgeted. Second, the full implementation of “fee reform”. The revenue necessary for the government to exercise its functions is fixed through the form of taxation and taxed in strict accordance with the law so as to be fully collected. Three is