摘要
将“publicfinance”定义为“收入、支出或其活动”失之过窄 ;将其定义为“政府所进行的经济活动”失之过宽 ,从而就公共财政内涵及其特征作了辨析。公共财政不是和国家财政并列的财政模式 ,而是国家财政在市场经济条件下的财政模式。把国有资本财政放在公共财政之外 ,是需要重新研究的问题。
It is too narrow-sighted to define “public finance” as “revenues, expenditures and the related activities”, while it looks too wide-sighted to argue that “public finance” refers to the economic activities by the government. The paper discusses the definition and the characteristics of public finance. Public finance is not a parallel mode with state finance, but a realization mode of the latter in market economy. It is worth rethinking whether the finance of the state-owned capital should be excluded from public finance.
出处
《财经科学》
CSSCI
北大核心
2005年第1期153-158,共6页
Finance & Economics
