创新 实用 硕果累累——王诚尧研究员财政理论研究成就述评  

Innovative,Practical,Fruitful——A Review of Professor Wang Chengyao's Achievements on Fiscal Theory Research

作　　者：张学诞 陈龙 Zhang Xuedan;Chen Long

机构地区：[1]中国财政科学研究院公共收入研究中心

出　　处：《财政研究》2018年第6期119-128,共10页Public Finance Research

摘　　要：60多年来,王诚尧研究员立足我国实际,扎实研究,辛勤耕耘,敢于突破不切实际的传统观念,推动财税理论创新,特别是在创建中国特色社会主义税收理论体系中做出了突出贡献。同时,积极投身财税改革实践,为改革建言献策,多项观点和建议被国家决策机构采纳,为财税改革做出了积极贡献。Over the past 60 years, based on the reality of our country, Professor Wang Chengyao has studied hard and diligently, dared to break the unrealistic traditional concept and promoted the innovation of fiscal and taxation theory, especially in the establishment of theoretical system of socialist taxation with Chinese characteristics. At the same time, Professor Wang Chengyao has actively engaged in the practice of fiscal reform and put forward suggestions and proposals for reform. Many of his views and suggestions have been adopted by the policy-making institutes, which makes a positive contribution to fiscal reform.

关 键 词：王诚尧 财税改革 理论创新 

分 类 号：F811.9[经济管理—财政学]