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(cái)政的概念與特征
　　眾所周知，西方公共財(cái)政經(jīng)歷了一個(gè)相當(dāng)長(zhǎng)的過(guò)程，大體可劃分為兩個(gè)階段：第一階段，18世紀(jì)后期至20世紀(jì)30年代，以亞當(dāng)。斯密創(chuàng)立的公共財(cái)政理論為代表。亞當(dāng)。斯密雖然沒(méi)有給公共財(cái)政下明確的定義，但基本包括國(guó)家的費(fèi)用、公共收入、公債，與公共財(cái)政的內(nèi)容基本一致。但就公共財(cái)政的范圍或公共需要的范圍限于“夜警國(guó)家”較窄的活動(dòng)領(lǐng)域，其目的是為了維護(hù)自由競(jìng)爭(zhēng)的市場(chǎng)秩序。1892年英國(guó)學(xué)家巴斯塔布爾出版了《公共財(cái)政學(xué)》一書，他認(rèn)為“財(cái)政是關(guān)于公共權(quán)力機(jī)關(guān)的收入和支出并使其相適應(yīng)的事務(wù)”。其基本主張仍是維護(hù)自由競(jìng)爭(zhēng)的市場(chǎng)經(jīng)濟(jì)。第二階段，20世紀(jì)30年代凱恩斯政府干預(yù)經(jīng)濟(jì)理論的產(chǎn)生至今。公共財(cái)政的范圍不再局限于“公共權(quán)力機(jī)關(guān)的維持費(fèi)用”，而是擴(kuò)大到對(duì)市場(chǎng)經(jīng)濟(jì)的管理和調(diào)控，以及擴(kuò)大到直接介入市場(chǎng)領(lǐng)域并形成一定規(guī)模的公共生產(chǎn)部門。例如：美國(guó)著名財(cái)政學(xué)家馬斯格雷夫在《美國(guó)財(cái)政理論與實(shí)踐》一書中指出：“財(cái)政學(xué)是公共部門的經(jīng)濟(jì)學(xué)，不僅包括其理財(cái)活動(dòng)，而且包括其與資源利用水平、配置以及在消費(fèi)者之間的收入分配的全部關(guān)系”?？梢?jiàn)，公共財(cái)政的定義及其范圍是隨著市場(chǎng)化國(guó)家政府職能的不斷拓展而不斷豐富和發(fā)展的。
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