对公共财政基本特征的思考

随着市场经济的发展，实行市场经济体制的国家大部分建立了“公共财政”的财政运行体制。它们形式各异、侧重点多样，但都具有满足社会公共需要、立足于非盈利性、收支行为规范化三个方面的特征。我国应以费改税为契机，尽快取消制度外政府收支，逐步将非税收入全部纳入预算管理，实行综合财政预算，形成覆盖政府所有收支的公共预算。

On the Basic Character of the Public Finance

With the development of market economy, most of the countries practicing market economy system have set up public fi- nance system. Although having different forms and various focuses, all the systems are similar to the basic mode which is characteristic in viewing satisfaction the social public demand, being established in nonprofits and standardization of the action of income and expenses. Therefore, we should cancel the beyond - system government income and expenses as soon as possible with the chance establishing tax - for - fees viewing standardization of the gevemment charge and mechanism. To bring non - tax income into budget management step by step, practice composite financial budget and form public budget of covering all gevemment income and expenses.