关键词: 普惠型物品 , 特惠型物品 , 受益原则 , 政府筹资方式

Abstract: The conflict between financial expenditure increase and the growth of goods or services provided by the government for residents becomes more and more standing out. This paper points out the root of all problems is that the government financing channels is irrelevant with the characteristics of goods or services provided by government. The government financing channel should vary on the nature of goods or services. Otherwise, the government will provide goods or services with inefficiencies and inequalities. Based on the benefitreceived principle, the generalized preference goods should be financed by the general tax, and the special preference goods should be financed by fees.

Key words: generalized preference goods , special preference goods , benefit-received principle , government financing channels