基于轴心原理的大陆与英美财政理论范式比较
发布时间：2019-01-24 20:19
【摘要】：借鉴贝尔的轴心原理,基于财政面对的核心现实问题视角对欧洲大陆与英美财政理论范式进行比较。全面型大陆财政理论服务于当时西欧大陆全能政府,遵循多维目标的归纳逻辑理论范式;英美财政理论研究有限政府下的民主效率财政,依据单一效率维度的演绎逻辑理论范式,更切合学科发展与学术趋势。当前,主流英美财政理论面临政治性财政赤字与财政危机问题。从法律上重新划分政府、市场与社会的职能边界和实施政治周期内的财政收支平衡制度方面的理论研究,可为有效治理财政赤字与财政危机提供理论支持。
[Abstract]:Based on Bell's axis principle, this paper compares the European continent with the Anglo-American fiscal theory paradigm on the basis of the view of the core realistic problems facing finance. The comprehensive continental financial theory served the all-powerful government of the Western European continent at that time and followed the inductive logic paradigm of multidimensional objectives. The research on democratic efficient finance under the limited government is based on the deductive logic theory paradigm of single efficiency dimension, which is more in line with the discipline development and academic trend. At present, the mainstream Anglo-American financial theory is faced with political fiscal deficit and financial crisis. The theoretical research on redividing the functions of government, market and society and implementing the system of fiscal balance in the political cycle can provide theoretical support for the effective management of fiscal deficit and financial crisis.
【作者单位】： 中央财经大学;中国财政学院;广东财经大学经济贸易学院;
【分类号】：F810
[Abstract]:Based on Bell's axis principle, this paper compares the European continent with the Anglo-American fiscal theory paradigm on the basis of the view of the core realistic problems facing finance. The comprehensive continental financial theory served the all-powerful government of the Western European continent at that time and followed the inductive logic paradigm of multidimensional objectives. The research on democratic efficient finance under the limited government is based on the deductive logic theory paradigm of single efficiency dimension, which is more in line with the discipline development and academic trend. At present, the mainstream Anglo-American financial theory is faced with political fiscal deficit and financial crisis. The theoretical research on redividing the functions of government, market and society and implementing the system of fiscal balance in the political cycle can provide theoretical support for the effective management of fiscal deficit and financial crisis.
【作者单位】： 中央财经大学;中国财政学院;广东财经大学经济贸易学院;
【分类号】：F810
【参考文献】
相关期刊论文 前3条
1 侯艳蕾;经济结构变迁与西方财政理论的三次大发展[J];金融教学与研究;2000年03期
2 马s，
本文编号：2414817
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2414817.html
