市场化改革的不断深化，强烈的推动着政府治理模式的转变。在推进政府职能转变过程中, 需要对财政职能重新定位, 也就是财政过去的一些职能应弱化, 一些职能需进一步加强。本文在回顾“有限政府”经典理论的基础之上，对我国财政职能的内涵及其现状问题进行了探讨，提出了新型财政体系的职能定位--公共财政，并对建立公共财政体系的具体措施进行了详细的阐述。
关键词：有限政府；财政职能；公共财政
ABSTRACT
The continuing development of market reform has promoted the change of government pattern sharply. In the process of promoting government function's change, the state of government function should be located anew, which means some of the old financial function should be weakened and some others should be strengthened. In this paper, I explored the intension of our country's financial function and problems in the foundation of reviewing the classical theory of limited government, then I raise this public finance--a new financial function orientation and explain the detail measures of public financial system's establishment in full.
Key words: Limited government；Financial function；Public finance
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