二战前后西方财政理论发展及其对我国的启示  

Western Public Finance Theory:Development around the World War II and Implications for China

作　　者：管永昊[1] 贺伊琦[1] 

机构地区：[1]东北财经大学,辽宁大连116023

出　　处：《贵州财经学院学报》2008年第6期26-31,共6页Journal of Guizhou College of Finance and Economics

基　　金：2008年安徽省高校青年教师资助计划项目(项目编号:2008jqw057);安徽财经大学2008年度青年科研项目(项目编号:ACKYQ0838ZC)的阶段性成果

摘　　要：二战前后,西方财政理论的研究取得了较大进步,逐步构建起了现代公共财政理论。西方财政理论确立的逻辑判断标准包括完整的框架与体系、核心概念的提出与对现实的解释作用。同时,二战后西方国家政治经济的变化对财政理论的发展也具有重要影响。我国财政理论发展的现实与之相对照,可以发现存在的问题,应通过转变研究范式、解决财政理论研究的核心问题与发展的研究方法等路径,来实现我国财政理论的发展。Great progress was made around the World War Ⅱ in western publie finance theory and modern public finance theory was constructed. Logical judgment criteria for the establishment of the theory include complete framework and system, core concepts and its capability in interpreting realities. In the meantime, post - war political and economic changes in western countries have had a great impact on the theory. In comparison with it, there are drawbacks in public finance theory in China. We need to transform research paradigm, solve core issues, and develop research methodology.

关 键 词：西方财政理论 二战前后 我国财政理论 启示 

分 类 号：F810[经济管理—财政学]