摘要：在改革开放政策的指导下，中国经济迅速发展，由原来的计划经济向社会主义经济转变，随着中国经济迅速发展和中国城市化程度日益提高，地方经济在中国社会经济发展中的重要性日益突出，在此背景下地方公共财政建设由此日益备受关注。同时温总理在《政府工作报告》中强调，“要加快公共财政体系建设”。由此深化地方财政体制改革，进一步完善地方公共财政体制，对于强化政府公共服务职能，从体制机制上促进经济社会发展转入科学发展轨道，加快构建社会主义和谐社会，提高地方政府的威信力具有重要意义。本文阐述了地方公共财政存在的问题，同时分析了问题的原因，最后列出完善中国地方公共财政体制的若干举措。

关键词：公共财政  地方公共财政   公共预算  

Abstract: In the reform and open policy ,under the direction of China's rapid economic development, from originally of planned economy to the socialist economy, with China's rapid economic development and China's urbanization degree is increasing day by day, the local economy in China, the development of social economy growing importance, on the background of local public finances which attention increasingly. And premier in the government work report of the stress, "to speed up the public finance system construction". Thus deepening place the reform of public finance system , further improving the local public finance system, to strengthen the government's public service function, from system mechanism on promoting economic and social development to the scientific development orbit, speed up the construction of socialist harmonious society, improve the local government's authority to force to have the important meaning. Based on the construction of public finance in Jiangsu province as an example the guide-subject local public finance to reflect the current situation , and to some Suggestions.

Keywords: public finance ；local public finance ；public budget