摘要：公共财政是指为社会提供公共产品与公共服务的政府分配行为，是与市场经济体制相适应的一种财政管理体制。公共财政是以国家为主体，通过政府的收支活动，集中一部分社会资源，用于履行政府职能和满足社会公共需要的经济活动。它具有公共性、调控性、非盈利性及法治性等特征。建立健全公共财政框架，既是建立社会主义市场经济体制的客观要求，又是转变财政职能的内在需要，也是今后一个时期我国财政改革与发展的目标取向。本文分析了目前我国公共财政管理存在的五个方面的问题，从六个方面提出了我国公共财政管理的改进趋势。
关键词：公共财政、公平、效率、公共财政管理
Abstract: The public finances are allocated by the Government refers to the provision of public goods and public services for social behavior, is a financial management system compatible with the market economic system. Public finances is based on countries, government revenue and expenditure activities, concentrated part of the social resources for the performance of government functions and to meet the social and public needs, economic activity. It has the characteristics of the public, regulation, non-profit, and the rule of law. Establish a sound framework of public finance, both to establish the objective requirements of the socialist market economic system, but also change the internal needs of the financial function, the next period of China's financial reform and development of goal orientation.This paper analyzes the five aspects of public finance management, from six areas of public financial management improvement trend.
Key words: Public finances, Fairness, Efficiency, Public financial management
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