西方财政学在近代中国的传播  

The Spread of Western Public Finance in Modern China

作　　者：夏国祥[1] 

机构地区：[1]上海师范大学商学院,上海200234

出　　处：《财经研究》2011年第3期50-59,共10页Journal of Finance and Economics

摘　　要：西方财政学在近代中国的传播历经清末、北洋政府和国民政府几个历史时期,日渐深入。清末,西方财政学的传播基本上仅限于常识层面;北洋政府时期,深入到理论层面;国民政府时期,西方财政学在中国的传播达到相对成熟的阶段。西方财政学在近代中国的传播呈现出鲜明的特征:首先,瓦格纳强调以财政政策改善收入分配状况的财政理念对国人的影响特别大;其次,西方财政学的传播服务于近代中国的财政改革运动。The spread of western public finance in modern China has experienced three historical periods, namely late Qing dynasty, the Northern Warlords Government and the National Government, and presents a gradual process of development. At the end of Qing dynasty, the spread of western public finance in China was basically limited to common sense. Since the foundation of Northern Warlords Government, the spread of western public finance had developed to a theoretical level. During the period of the National Government, the spread of western public finance had reached a relatively mature level. The spread of western public finance in modern China embodies its own characteristics： firstly, the idea about the emphasis of financial policies on improving income distribution raised by Wagner has a profound effect on Chinese;secondly,the spread of western public finance has served the financial reform movement in modern China.

关 键 词：西方财政学 近代中国 传播 

分 类 号：F092.6[经济管理—政治经济学]