论我国公共财政条件下的财政投资支出

市场经济体制下的财政应该是公共财政。在公共财政条件下，财政投资支出的必要性在于存在“市场失灵”，因此，财政投资支出的范围和领域就是市场不能有效发挥作用的领域。其中与财政投资支出直接相关的市场失灵领域有：公共产品领域、具有外溢性特征的产品领域、市场不完全的领域。由于我国的市场经济体制还很不完善，因此，我国公共财政条件下财政投资支出的理论依据还在于，财政投资支出要为经济的持续稳定增长和地区经济的协调发展作贡献。我国财政投资支出的领域包括基础设施领域、高新技术领域及部分支柱产业领域。随着社会主义市场经济体制的逐步完善以及公共财政制度的确立与完善，我国财政投资支出的领域会逐步缩小。

On the Financial Investment Expenditure Under the Condition of Public Finance in China

Under the system of market economy,finance should be public finance.The necessity of financial investment expenditure lies in the existence of "market malfunction".Therefore,the area of financial investment expenditure is where the market functions inefficiently.Because Chinese market mechanism is far from perfection and there are more areas of "market malfunction ",the areas and patterns of financial investment expenditure are different from those in other counties.However,with the progressively consummating of Chinese socialist market system,together with the establishment and perfecting of public finance mechanism,Chinese areas of financial investment expenditure will be reduced.