一、引言自经济体制改革以来，我国财政学界对政府（国家）的经济活动领域和财政的职能展开了讨论，逐渐形成一种观点，即所谓的“公共财政论”或“公共产品论”。持这种观点的人认为，“市场经济要求的是公共财政，只有公共财政才能适应于、服务于并有利于市场经济的存在... I. INTRODUCTION Since the economic system reform, China’s financial scholars have discussed the functions of the government (state) in the field of economic activities and finance, and gradually formed a view that the so-called “public finance theory” or “public goods theory.” Those who hold this view hold that "the market economy requires public finance, and only public finance can adapt, serve and be conducive to the existence of a market economy.