Mode Of Public Finance Research

Since the reform and open policy, the argument of"public finance"has been long‐standing, the discussion and practice of financial system reform had not stopped. In 2000, the goal of establishing public finance preliminary frame's goal was proposed explicitly at party's 15 Fifth Plenary Session, which has begun our country public finance construction prologue, until now has been through repeatedly ten years. Looking back on these ten year public finance construction, we may say that we are happy and worried at the same time. What is encouraging, our country smoothly established the public finance system frame in just ten years, and realized the transition from production constructive finance to public finance. What is disquieting, our country's public finance is not perfect at present. This kind of"not perfect"not only displays in the quantity, but also displays in the nature. Even some scholars questioned the current public finance system, reveals that present"public finance"is not the real public finance in the true sense, because of the flaws of the"taxpayer".In our country finance reform practice, the question of"taxpayer"and"taxpayer right"has been neglected. In fact, the taxpayer is playing the very important role in the public finance developing process, but we actually have underestimated taxpayer's function. The reform until now, our country and the Western country has the same market economy environment foundation, the financial theory also tends to be Hasten with the establishment public finance system is similarly bases in making up the market flaw, and to provide the public product and services. Why are there big differences in the operational mechanism and the movement result What is the difference between our country's public finance pattern and Western developed country public finance pattern These questions might find the answer from the relations between government and taxpayer.I believed that, as the two equal main bodies of public finance, the interaction between the government and taxpayer affecting public finance's formation and operations, and has the decisive effect in the public finance development. Just because of the flaw of taxpayer in our country, it is inevitable that the financial reform can be only led by the government, and finally forms our country public finance, which has strong administration characteristic. In the west nations, taxpayers have strong taxpayer right consciousness. So the financial reform impels together by the government and taxpayer, therefore formed the democratic financial mechanism in the process of interaction between the government and taxpayer, which causes the public finance to be more perfect and effective.Thus it can be seen that, researching public finance system reform from the view of interaction between the government and taxpayer has significant practical significance. Through the review the process of our country and Western public finance's development, this article discovered that the government and taxpayer's interaction has profound influence regarding the public finance system vicissitude. Based on this, this article regard as our country public finance called"administration"public finance and Western country public finance called"interaction"public finance. After comparing the operating efficiency of two kinds of public finance patterns, we can discover that the government and taxpayer's interaction does provide influential to the efficiency of public finance, such as policy‐making efficiency, surveillance efficiency, and as well as the public product and service provision. Two kinds of public finance patterns also display the respective superiority and the inferiority.Our country's public finance practice indicated that, the"administration"public finance go well with our country's national condition in the past times, and has made the significant contributions to public finance reform and the development regarding to the past ten years. But recent years, taxpayer right consciousness enhanced unprecedently in our country, the taxpayer was"awakening", the government and taxpayer's interactive pattern was also forming gradually. Under this situation, our country's"administration"public finance displays its malpractice increasingly, so it is inevitable for our country's public finance pattern to be transferred from"administration"to"interaction". Therefore, based on the research foundation above, this article takes releasing taxpayer right as a breach, and attempts to propose policy measures in order to further consummates our country's public finance system, promotes our country's public finance to approach"interaction"transition steadily.