地方政府职能与公共财政

地方政府有效地履行政府职能可以纠正市场失灵，促进地方经济的发展。地方财政是地方政府履行政府职能的经济基础。当前，我国地方财政还存在一些与市场经济体制及国际惯例不尽适应的问题，制约了地方政府正常地履行其职能。这需要通过深化财税体制改革，建立公共财政体制来解决。

Function of Local Government and Public Finance

Abstract: Local government's effective carrying out its function can correct the market that is not working properly and promote the development of local economy. Local finance is the economic basis of local government' s performance of function. At present, in local finance in our country there are still problems that are incompatible with system of market economy and international conventions. These problems restrict local government in its normal performance of function. These problems can be solved through deepening the reform in system of finance and taxation and setting up system of public finance.