On the Ideas and Countermeasures for Improving the Framework of Public Finance System of China

To build and improve the institutional framework for public finance is the inherent requirements of the development and improvement of the socialist market economy.The complexity of China's national conditions and path dependence on institutional changing bring today's public finance system in China a gap from the requirements of institutional framework for public finance of modern market economy.We must identify the real problems and improve the institutional framework for public finance of China so as to meet the requirements of modern market economy.