一、我国公共财政的特点及转型期的任务 我国公共财政除了具有市场经济国家公共财政的一般特征外,如提供公共品或劳务、矫正外部效应、维持有序竞争、针对非价值性物品进行社会性规制、调节收入分配和稳定经济,还具有自己的特点。(1)政府不仅要矫正市场失灵,还要弥补市场残缺,培育和完善市场,促使经济在日臻成熟的市场中持续增长。(2)由于我国是一个发展中国家,区域经济发展不平衡,公共支出财力有限,政府提供的均等化财政服务的任 First, the characteristics of public finance in our country and tasks in transition In addition to the general characteristics of public finance in the market economy countries, public finance in our country, such as providing public goods or services, correcting externalities, maintaining orderly competition, conducting non-value goods for society Sex regulation, adjusting income distribution and stabilizing the economy also have their own characteristics. (1) The government should not only correct the market failure, but also make up for the incomplete market, foster and perfect the market, and make the economy continue to grow in a mature market. (2) As China is a developing country, the development of the regional economy is unbalanced and the public expenditure is limited in financial resources. The government provides equal means of financial services