试论我国财政模式选择

文章对财政本质研究的阶级分析方法提出质疑 ,认为财政的本质特征为“公共性” ,我国应选择相应的公共财政模式。文章还对我国财政学界中的几种财政模式主张进行了分析研究 ,进一步论证了我国财政模式选择应以单元公共财政模式为取向。文章还对与公共财政模式紧密相关的竞争性国有资产问题作了探讨 ,指出竞争性国有资产的发展方向必须以公共财政的价值和理念为指导 ,在确保国有资产保值增值的基础上使其尽快退出市场领域

On Selection of Financial Pattern in Our Country

The article imposes a doubt on the class analysis of the nature of finance,and postulates that the essence of finance lies in its”publicity”,thereby,a public financial pattern should be selected in our country.An analysis is also made on the several proposals for models in financial scholarship in our country;the analysis leads to the conclusion that financial pattern in our country should be oriented toward unit public finance.An probe into the problem of therelatively competitive state assets shows that the development of the competitive state assets must be directed by the value and idea of public finance,and be as soon as possible forced out of the market without decreasing their value.