Multi-dimensional Inspection Of Public Finances

This paper is about how to give an appropriate interpretation on the establishment of public finance in China. It includes 3 parts.Part 1 is due to answer whether public finance is desirable. Studies on western public finance's history tell us that there are 3 important ideas, namely, equal care and respect for individual, limited government and ruling of law, in it. All the 3 respects are embodied in just fiscal system. So the primary spirit of western public finance is desirable.Part 2 is due to answer whether public finance is impossible in china. Under the oH planned economic system, Chinese government made an all-round interference into the social life. Government was then considered to be the representative of individual interests .It made decisions not only for itself but also for everyone. All this meant a highly-centralized fiscal system. China at present is undergoing economic institutional transition and social structural transformation. Individuals, enterprises, local governments, mass organizations and other third departments have more and more liberties. The positive change of state-society relationship manifests that the old fiscal model is facing inevitable challenge. In fact, changes of old fiscal system has not met the changing situations' demand. All the fiscal difficulty discussed till today are all from here.Part 3 is due to answer whether public finance in China, is available. Normative study on public finance is to construct an ideal fiscal system. And positive studies on public finance tell us why we are here, and the very situation we are in. On this basis, countermeasuring study tell us what the possible way to eliminate the negative influence of state-departmentalism, to recognize individual's value and to practice fiscal democracy .Its second task is to make marginal adaptation to public revenue system, public expenditure system and budget management.Establishment of public finance in china is not only process of fiscal model transition but also a sub-process of the whole social transition. It is one respect of china's modernization. Successful establishment will promote the step of Chinese modernization. In the meantime, other respects of modernization also have important influence on the transition of Chinese fiscal system.