经世致用、知行合一的理论先驱-梁尚敏教授学术思想述评  

The Theoretical Pioneer:Realistic,Practical and Emphasizing Unity of Knowledge and Action——The Academic Thoughts of Professor Liang Shangmin

作　　者：毛晖 胡洪曙 Mao Hui Hu Hongshu

机构地区：[1]中南财经政法大学财政税务学院收入分配研究中心 [2]中南财经政法大学财政系

出　　处：《财政研究》2017年第9期102-112,共11页Public Finance Research

摘　　要：梁尚敏教授今年已届九十高龄,在其近五十年的教学科研生涯中,梁教授从未停止过对财政改革问题的思考。本文简要归纳了梁教授在财政学研究中的主要贡献。首先,他立足国情,提出了财政分配的"五论"、"五化"理论,深入探讨了社会主义财政运行机制的改革。其次,他主张实行综合财政改革,强调预算外资金的综合治理和非税收入的规范管理,具有相当的前瞻性。另外,他在深入基层调研的基础上,开创了梯级财源建设理论,并在财经实践中得到成功应用。除此之外,他与时俱进,探索财政宏观调控体系的构建,明确指出应合理把握调控力度,正视并增强财政承受能力等。Professor Liang Shangmin is 90 years old this year. In his academic career, he never stopped thinking about the issue of China＇s fiscal reform. This paper gives a brief summary of his outstanding academic contribution. First of all, based on national condition, he studied on the reform of fiscal operating mechanism thoroughly, and put forward the fiscal distribution theory. Secondly, he put forward the comprehensive public finance theory, emphasizing management of extra-budgetary funds and non-tax revenue, which was proved to be quite foresighted. Thirdly, according to grass roots research, he established fiscal resources construction theory, which was successfully applied in practice. Finally, he discussed the construction of macro-economic regulation system, and pointed out that we should take appropriate control, as well as face up and enhance fiscal affordability.

关 键 词：梁尚敏 财政运行机制 综合财政 梯级财源建设 宏观调控 

分 类 号：F811.9[经济管理—财政学]