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、公共財政的概念與特征
　　眾所周知，西方公共財政經(jīng)歷了一個相當長的過程，大體可劃分為兩個階段：第一階段，18世紀后期至20世紀30年代，以亞當。斯密創(chuàng)立的公共財政理論為代表。亞當。斯密雖然沒有給公共財政下明確的定義，但基本包括國家的費用、公共收入、公債，與公共財政的內(nèi)容基本一致。但就公共財政的范圍或公共需要的范圍限于“夜警國家”較窄的活動領域，其目的是為了維護自由競爭的市場秩序。1892年英國學家巴斯塔布爾出版了《公共財政學》一書，他認為“財政是關于公共權(quán)力機關的收入和支出并使其相適應的事務”。其基本主張仍是維護自由競爭的市場經(jīng)濟。第二階段，20世紀30年代凱恩斯政府干預經(jīng)濟理論的產(chǎn)生至今。公共財政的范圍不再局限于“公共權(quán)力機關的維持費用”，而是擴大到對市場經(jīng)濟的管理和調(diào)控，以及擴大到直接介入市場領域并形成一定規(guī)模的公共生產(chǎn)部門。例如：美國著名財政學家馬斯格雷夫在《美國財政理論與實踐》一書中指出：“財政學是公共部門的經(jīng)濟學，不僅包括其理財活動，而且包括其與資源利用水平、配置以及在消費者之間的收入分配的全部關系”?？梢?，公共財政的定義及其范圍是隨著市場化國家政府職能的不斷拓展而不斷豐富和發(fā)展的。
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