公共财政的历史使命,在于它支持、促进着市场经济体制的形成和发展。有市场经济体制,必有公共财政,也就是说,市场经济体制下不可能实行别的什么特性的财政制度。回顾市场经济体制演进的漫长历史,可以看出,在它旁边总是若隐若现地伴随着公共财政的影子。二者相互制约,相互促进,交替推动,共同前进,是一种紧紧捆在一起的双边互动的关系。概括地说,欧洲中世纪后期,是市场经济体制和公共财政的萌芽阶段,欧洲工业革命前后,是市场经济体制和公共财政的形成阶段,而20世纪30年代的西方经济危机时期,则是市场经济体制和公共财政的发展完善阶段。 The historic mission of public finance lies in its support and promotion of the formation and development of a market economy. In a market economy, there must be public finance, that is, a fiscal system that can not be practiced in any other market economy. Looking back at the long history of the evolution of the market economy, we can see that there is always a shadow of public finance alongside it. The mutual restraint, mutual promotion, alternating promotion, and common progress are the two types of mutually-bound bilateral relations that are tightly bound together. In a nutshell, the late Middle Ages of Europe was the embryonic stage of the market economy system and public finance. Before and after the European Industrial Revolution, it was the formation stage of the market economy system and the public finance. In the Western economic crisis of the 1930s, it was the market economic system And improve the public finance stage of development.