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现代财政最为本质的特征是公共性,体现为财政收入的大众性、财政支出的公益性和财政管理的公开性,这一特征是在历史演进过程中逐步获得的。本文以西欧部分国家为例,分别从财政收入、财政支出及财政管理诸环节的变迁出发,考察西欧地区从传统国家向现代国家的演进过程,透视现代财政的关键特征及其演变的基本脉络。
The most essential feature of modern finance is publicity, which is reflected in the mass of fiscal revenue, the public welfare of fiscal expenditure and the openness of financial management. This characteristic is gradually obtained in the historical evolution. Taking some countries in Western Europe as an example, this paper examines the evolution of the Western European countries from the traditional countries to the modern countries, and analyzes the key features of modern finance and the basic context of its evolution from the changes of fiscal revenue, fiscal expenditure and financial management.