财政学300年:基于国家治理视角的分析

发布时间：2018-06-26 04:52

本文选题：财政基础理论 + 财政思想史　；参考：《财贸经济》2016年03期

【摘要】：本文从财政与国家治理的关系角度,将近代以来的财政学发展划分为三个100年左右的时期,分别为官房学时代、政治经济学时代和经济学时代,探讨了这三门学科及其国家治理理念对财政学所产生的影响。在总结历史的基础上,本文提出财政学发展是一种演化而非进化的观点。官房学时代的财政学,极其重视国家的作用,奠定了财政学的政治学基础;政治经济学时代的财政学,强调国家要顺应经济规律,构建了财政学的经济学基础;经济学时代的财政学,主张财政要依据民意,满足社会需要,形成了财政学的社会学基础。当前我国财政学的发展应当融合三个学科的相关合理内涵,而不仅限于经济学的研究范式。
[Abstract]:From the point of view of the relationship between finance and national governance, this paper divides the development of finance since modern times into three periods of about 100 years, namely, the times of official housing, the times of political economy and the times of economics. This paper discusses the influence of these three disciplines and the concept of national governance on finance. On the basis of summing up history, this paper puts forward the view that the development of finance is an evolution rather than an evolution. In the times of official finance, the government attached great importance to the role of the state, laid the foundation of politics of finance, emphasized that the state should conform to the economic law, and constructed the economic foundation of finance. Finance in the times of economics advocates that finance should be based on public opinion and meet the needs of society, forming the sociological foundation of finance. At present, the development of finance in China should integrate the relevant reasonable connotation of the three disciplines, and not be limited to the research paradigm of economics.
【作者单位】：中国人民大学中国财政金融政策研究中心财政金融学院财政系;中国人民大学财政金融学院;
【基金】：中国人民大学科学研究基金项目“比较财政史研究”(15XNL010)
【分类号】：D630;F812

【相似文献】