公共财政是建立在市场经济基础上的财政,其核心是满足社会公共需要。市场经济条件下,政府逐步从竞争性领域退出,但财政作为宏观经济调控的重要手段,仍承担着相当大的经济建设任务。支持经济建设,促进经济发展,是财政部门义不容辞的职责。公共财政的职能和基本任务可以概括为两条,一是保稳定,二是促发展。保稳定就是 Public finance is based on the market economy finance, its core is to meet the social needs of the public. Under the condition of market economy, the government gradually withdraws from the competitive field, but as an important means of macroeconomic regulation and control, the financial sector still assumes a considerable task of economic construction. Supporting the economic construction and promoting economic development are the bounden duties of the finance department. The functions and basic tasks of public finance can be summed up in two parts. One is to ensure stability and the other is to promote development. Stability is