初论地方志经济部类的编修——基于财政志视角的考察

发布时间：2018-05-02 07:56

本文选题：地方志 + 经济部类　；参考：《中国地方志》2010年05期

【摘要】：地方志的功能可以区分为基本功能和政策功能两个层面。其中存史功能是基本功能,资治和教化则属于政策功能。从历史上来看,财政志具有较强的历史传承性和稳定性。目前,财政志多由财政、税务部门主持编修,其中存在某些需要协调与整合的问题。从篇目结构上来看,财政志的编修与传统财政学框架结构基本雷同。针对这些问题。在地方志经济部类的编修中,对于首轮志书编修统合古今与详今略古、树碑立传与留存史料、人物入志等问题需加以辩证认识。在政策建议上,需要关注地方志经济部类存史真实性问题、注重与其他具有史料性质财经文献的区别、突出记录各地财政管理中的制度创新等方面。
[Abstract]:The function of local chronicles can be divided into two levels: basic function and policy function. Among them, the function of keeping history is the basic function, and the function of capital and education belongs to the function of policy. From the historical point of view, financial records have a strong historical heritage and stability. At present, most of the financial records are edited by the finance and tax departments, among which there are some problems that need to be coordinated and integrated. In terms of structure, the compilation of financial records is basically similar to that of traditional financial framework. Aim at these problems. In the compilation of local chronicles and economic departments, the problems of the first compilation of chronicles should be dialectically understood, such as the integration of ancient and modern books with details of ancient times, the collection of historical materials from tree steles and the retention of historical materials, and the entry of figures into the chronicles. In terms of policy suggestions, we should pay attention to the authenticity of the history of the Ministry of Local Records and economy, pay attention to the differences from other financial and economic documents with the nature of historical materials, and highlight the system innovation in recording the financial management in various places.
【作者单位】：天津市南开大学经济学院大楼七层财政系办公室;
【分类号】：K29

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