国家治理财政学:学说渊源、理论基础及主要特征  

Finance of National Governance: Origin of Theory,Theoretical Basis and Main Characteristics

作　　者：崔潮 CUI Chao(College of Finance and Taxation,Henan Finance University,Zhengzhou,Henan 450046,China)

机构地区：[1]河南财政金融学院财政税务学院

出　　处：《河北大学学报（哲学社会科学版）》2020年第1期88-97,共10页Journal of Hebei University(Philosophy and Social Science)

摘　　要：作为后发现代化国家,中国财政学理论的发展既受到外来理论的深刻影响,又在解释和指导中国财政实践中打上了中国国情烙印和时代特征。“国家分配论”受到来自苏联理论的深刻影响,又与中华人民共和国成立初期运用计划模式追求工业化紧密相关,强调中国财政的生产建设性。“公共财政论”借鉴西方现代财政理论,又与改革开放中引入市场机制加快经济增长相对应,强调现代财政弥补市场失灵的公共性。国家治理财政学将是中国汲取中外财政相关理论成果,为实现国家治理现代化进行的财政理论探索。该理论从政府—市场—社会三维互动视角对财政现象进行观察,对财政主体、财政客体、财政目标和财政过程进行全面研究,为新时代发挥财政在促进国家治理现代化中的“基础和支柱”作用提供理论支持。As a post-modernizing country,the development of China's financial theory is deeply influenced by foreign theories,and it also marks the brand of China's national conditions and characteristics of the times in explaining and guiding China's financial practice.“State distribution theory”is deeply influenced by the Soviet Union theory,and is closely related to the industrialization pursued by the planned mode in the early period of New China,emphasizing the constructive production of finance.“The Theory of Public Finance”draws lessons from modern Western public financial theory,and corresponds to the introduction of market mechanism to accelerate economic growth in reform and opening up,emphasizing the publicity of finance to make up for market failure.Finance of National Governance will be our country's financial theory exploration to realize the modernization of national governance by drawing on the relevant theoretical achievements of domestic and foreign finance.This theory observesfinancial phenomena from the perspective of three-dimensional interaction among government,market and society,makes a comprehensive study of financial subjects,financial objects,financial objectives and financial processes,and provides theoretical support for the new era to play the role of public finance as the“foundation and pillar”in promoting the modernization of national governance.

关 键 词：国家治理 财政学 财政主体 现代化 

分 类 号：F810[经济管理—财政学]