经世致用、知行合一的理论先驱——梁尚敏教授学术思想述评

发布时间：2018-01-20 02:38

本文关键词： 梁尚敏财政运行机制综合财政梯级财源建设宏观调控　出处：《财政研究》2017年09期 　论文类型：期刊论文

【摘要】：梁尚敏教授今年已届九十高龄,在其近五十年的教学科研生涯中,梁教授从未停止过对财政改革问题的思考。本文简要归纳了梁教授在财政学研究中的主要贡献。首先,他立足国情,提出了财政分配的"五论"、"五化"理论,深入探讨了社会主义财政运行机制的改革。其次,他主张实行综合财政改革,强调预算外资金的综合治理和非税收入的规范管理,具有相当的前瞻性。另外,他在深入基层调研的基础上,开创了梯级财源建设理论,并在财经实践中得到成功应用。除此之外,他与时俱进,探索财政宏观调控体系的构建,明确指出应合理把握调控力度,正视并增强财政承受能力等。
[Abstract]:Professor Liang Shangmin this year has been the age of ninety, in its nearly fifty years of teaching and research career, Professor Liang has never stopped thinking of the financial reform issues. This paper briefly summarizes the main contribution of Professor Liang in finance. First, he based on the national conditions, put forward the financial allocation of the "Five", "Five" theory, in-depth study of the reform of the financial mechanism of socialism. Secondly, he advocated the implementation of comprehensive financial reform, emphasizing comprehensive management of extrabudgetary funds and non tax revenue management, it is prospective. In addition, he in depth based on the primary research, initiated the theory of cascade construction of financial resources, and the successful application in the financial practice. In addition, he keeps pace with the times, to explore the construction of financial macro-control system, clearly pointed out that should grasp the regulation, and enhance the financial ability to bear face.

【作者单位】：中南财经政法大学财政税务学院收入分配研究中心;中南财经政法大学财政系;
【分类号】：F092.7;F810
【正文快照】： 一、引言梁尚敏教授(1928年—),湖南省涟源市人。1947-1951年在南开大学经济系、财政系攻读本科,由于成绩优异,1951年被中国人民大学免试录取为财政系研究生,毕业后留校任教。1978年调入湖北财经学院(中南财经政法大学前身),历任财政金融系财政教研室主任、财政金融系主任、财

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