马克思主义国家观视角下的中国财政学体系构建  

The Construction of China's Fiscal System from Perspective of Marxist State View

作　　者：王玉玲[1] 赵晓明 Wang Yuling;Zhao Xiaoming(School of Economics, Central University For Nationalities, Beijing 100081)

机构地区：[1]中央民族大学经济学院 [2]河北金融学院

出　　处：《教学与研究》2018年第5期103-112,共10页Teaching and Research

基　　金：国家社会科学基金项目“民族自治地方资源税扩围的制度设计与影响评价”(项目号：17BMZ135)的阶段性成果,获得中央民族大学“优秀青年人才科研专项”和2018年度“双一流”建设经费资助.

摘　　要：国家观主导财政学体系构建。中国财政学应以马克思主义国家观为指导。马克思主义国家观认为,国家的主体是"现实的人",国家的本质是特定制度的权利体系,职能是保护相应的权利体系,国家是特殊历史阶段的有机共同体。马克思主义国家观规定了中国财政学的主体、内在机制、逻辑前提和核心概念。以马克思主义国家观为指导的中国财政学的主体是全体公民,内在机制是社会主义法制,逻辑前提是满足社会共同需要,核心概念是公共利益。The state view leads the construction of the financial system. The core of the view of state is institutional and national. The modern western fiscal contract on state view, as a capitalist national view, is seriously disconnected with the reality of China, and there are many limitations, which can not be regarded as a state view of Chinese finance. Chinese finance should be guided by Marxist state view. Marxist state view holds that the main body of a state is ＂the real people＂. The nature of a state is a system of rights of a particular system. Marxist state view defines the main body, internal mechanism, logical premise and core concept of the Chinese finance. The main body of Chinese finance is guided by Marx＇s state view. Its internal mechanism is the socialist legal system, the logical premise is to meet the common needs of society, and the core concept is public interest.

关 键 词：马克思主义国家观 契约论国家观 中国财政学体系 

分 类 号：F812[经济管理—财政学]