由物到人:财政学逻辑起点转变与范式重构——论新时代中国特色社会主义财政理论创新  

From Materialism to Humanism: The Transformation of the Logical Starting Point of Public Finance and the Reconstruction of Paradigm——On the Innovation of Socialist Fiscal Theory with Chinese Characteristics in the New Era

作　　者：刘晔[1] Liu Ye

机构地区：[1]厦门大学经济学院财政系

出　　处：《财政研究》2018年第8期40-49,共10页Public Finance Research

基　　金：国家社科基金重大项目"健全公共财政体系研究"(10zd&036);教育部基地重大项目(16JJD790031);中央高校基本科研业务费专项资金(20720171002)资助

摘　　要：建立在新古典经济学基础上的现有财政学理论,本质上是一种物本范式,由此在逻辑起点、核心概念、研究主题和研究方法等方面都存在相应的缺陷与偏差。而通过财政学逻辑起点和研究对象"由物到人"的转变,以人为分析对象,以制度分析为框架来构建人本范式的财政学,既可以解决物本范式财政理论现存的缺陷,又能在不同社会科学间建立起可通约的研究范式。"人本范式"的中国特色社会主义财政理论构建要以马克思主义人本主题和共同体思想为指导,立足中国实践的时代命题与时代特征,在对古今中外学术资源兼容并蓄、继承发展的基础上实现整合创新。本文选择财政学若干重要问题对其在人本范式下进行了分析,由此表明"人本范式"财政学具有较强解释能力和良好的应用基础。The existing theory of public finance based on neo-classical economics is essentially a paradigm of materialism. Therefore, there are corresponding defects and deviations in the logical starting point, core concepts, research topics and research methods. Through the transformation of logical starting point and research object of the public finance research ＂from materialism to humanism＂, taking human as the object of analysis and institutional analysis as the framework to construct the humanistic paradigm of public finance, could solve the existing defects of the fiscal theory of the materialism paradigm, and also could establish a common research paradigm between different social sciences. The humanistic paradigm of constructing the socialist financial theory with Chinese characteristics should be guided by the Marxist human-centered theme and the idea of community, and should be based on the times proposition and times characteristics in Chinese practice, to achieve integrated innovation on the basis of the inclusive and inherited development of the academic resources in ancient, modern China and foreign countries. This article chooses several important issues of public finance to analyze under the paradigm of humanism, which shows that the humanistic paradigm has a strong ability of interpretation and a good application foundation.

关 键 词：财政学 基础理论 人本范式 中国特色社会主义财政 新时代 

分 类 号：F810[经济管理—财政学]