我国正式提出构建公共财政的基本框架始于1998年底,自此,财政体制改革终于有了明确的目标。以往学界关于公共财政的论述多集中于对具体财政问题的对策研究上,本篇意在探讨长期以来为大家所忽略,实则对于中国构建新的财政框架意义深远的一个方面,即中国为什么会提出关于公共财政的一系列问题并产生众多的争论?换言之,如果说公共财政在中国 China formally proposed that the basic framework for building public finance should be started in the end of 1998. Since then, the reform of the financial system has finally reached a clear goal. In the past, academic discourse on public finance mostly focused on the study of countermeasures on specific financial issues. This article is intended to probe into one aspect that has long been neglected by everyone but is actually of far-reaching significance to China in building a new fiscal framework. Why China proposes A series of questions about public finance and numerous controversies? In other words, if public finance is used in China