我国公共财政及其职能问题的研究（外文翻译）.doc

As is known to all, the western public finance had a fairly long process, cardinal principle can be divided into two stages: the first stage, from the late 1930 s 18 th century, with Adam. Smith was founded public finance theory represented. Adam. Although there is no public finance to Smith under the definition of clear, but the basic expenses, including the national public income, bonds, and the content of the public finances are basically the same. But the scope of public finance or public need to limit the scope of the "night p country" in narrow activity area, its purpose is to maintenance free competition of the market order. In 1892 the British scientists buss tower Boolean published the book "public finance, he thinks" finance is the public authorities about the income and expenditure and the adaptation of the issues ". Its basic claim is still free maintenance competition market economy. The second phase, the 1930 s Keynes government intervention economic theory has produced. The scope of public finance is not confined to the "public authorities maintain cost", but expanded to market economy management and control, and expanded to engage in direct marketing field and form a large scale public production department. For example: the famous American financial experts musgrave in the American finance theory and practice, "a book points out:" finance is the economics of the public sector, including not only the financial activity, and including its with resource utilization level, configuration, and in between the income distribution of consumer all relationship ". Visible, the definition of public finance and its range is with the national government function of market development enriched and developed.


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一、公共财政的概念与特征
　　众所周知，西方公共财政经历了一个相当长的过程，大体可划分为两个阶段：第一阶段，18世纪后期至20世纪30年代，以亚当。斯密创立的公共财政理论为代表。亚当。斯密虽然没有给公共财政下明确的定义，但基本包括国家的费用、公共收入、公债，与公共财政的内容基本一致。但就公共财政的范围或公共需要的范围限于“夜警国家”较窄的活动领域，其目的是为了维护自由竞争的市场秩序。1892年英国学家巴斯塔布尔出版了《公共财政学》一书，他认为“财政是关于公共权力机关的收入和支出并使其相适应的事务”。其基本主张仍是维护自由竞争的市场经济。第二阶段，20世纪30年代凯恩斯政府干预经济理论的产生至今。公共财政的范围不再局限于“公共权力机关的维持费用”，而是扩大到对市场经济的管理和调控，以及扩大到直接介入市场领域并形成一定规模的公共生产部门。例如：美国著名财政学家马斯格雷夫在《美国财政理论与实践》一书中指出：“财政学是公共部门的经济学，不仅包括其理财活动，而且包括其与资源利用水平、配置以及在消费者之间的收入分配的全部关系”。可见，公共财政的定义及其范围是随着市场化国家政府职能的不断拓展而不断丰富和发展的。
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