战略调整背景下财政学科属性之争及其启示

发布时间：2018-04-02 15:29

本文选题：战略调整　切入点：现代财政　出处：《当代财经》2017年09期

【摘要】：党的十八届三中全会对财政的新定位不是依据财政学界的理论共识提出的,而是依据当前国内外动态发展作出新的战略判断后对财政发展提出的新要求。这自然激发了有关财政学科属性的争论。通过深入分析发现,战略调整背景下的实践发展需要、新国家战略实施需要和财政制度创新需要,是激发财政学科属性之争并趋向跨学科的内在原因。所以,我国应以这场争论为契机,明确财政是国家战略实施的核心要素,并在开展财政学科属性讨论的过程中,强化对财政学科人才培养的认识和充实财政跨学科研究的内容。
[Abstract]:The new orientation of the third Plenary session of the 18th CPC Central Committee on finance is not based on the theoretical consensus of the finance circles, but on the new requirements for the financial development after making a new strategic judgment based on the current dynamic development at home and abroad.This naturally provoked a debate about the nature of the financial discipline.Through in-depth analysis, it is found that the need for practical development under the background of strategic adjustment, the need for the implementation of the new national strategy and the need for innovation of the financial system are the internal reasons that stimulate the contention of the attributes of the financial discipline and tend to be interdisciplinary.Therefore, China should take this argument as an opportunity to make it clear that finance is the core element of the implementation of national strategy, and in the process of discussing the nature of fiscal discipline, we should strengthen the understanding of the cultivation of talents in financial discipline and enrich the content of interdisciplinary research on finance.
【作者单位】：兰州财经大学财税与公共管理学院;
【基金】：甘肃省高等学校科研项目“建设幸福甘肃的现代财政机理与政策研究(2016A-034)”
【分类号】：F812

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