新财政史：解读欧洲历史的新视角  

New Fiscal History:A New Angle of Understanding European History

作　　者：陆连超[1] 

机构地区：[1]天津师范大学历史文化学院,天津300387

出　　处：《天津师范大学学报（社会科学版）》2008年第4期40-45,共6页Journal of Tianjin Normal University(Social Science)

摘　　要：上个世纪最后十年,欧洲财政史研究有了新进展。一个新的理论模型被提出,被称为新财政史。新财政史将欧洲的历史看做是从贡赋国家经过领地国家和赋税国家最终转变为财政国家的过程。可以说,新财政史不仅是对欧洲财政史脉络的重新梳理,而且为重新解读欧洲历史乃至世界历史提供了新的视角。不过,这个新视角还没有引起国内学界的重视。In the last decade of the twentieth century, the study of European fiscal history had a new evolution. A new theory system was put to use, called new fiscal history. In new fiscal history, the histories of Europe are processes which start from tribute states, pass through domain states and tax states, go to fiscal states. Therefore, not only the new fiscal history is a re-understanding of European fiscal history, but also a new angle of understanding the history of Europe, even of the world. But, this new discipline has not attracted the attention of the academia in China.

关 键 词：欧洲历史 财政体系 赋税国家 财政国家 新财政史 财政社会学 

分 类 号：F812.9[经济管理—财政学]