新中国70年财政学的演进与发展  

The Evolution and Development of Public Finance in the 70 Years of New China

作　　者：闫坤 张鹏 YAN Kun;ZHANG Peng(National Academy of Economic Strategy,Chinese Academy of Social Sciences,Beijing 100028,China;Institute for Macroeconomic Research,Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国社会科学院财经战略研究院,北京100028 [2]中国财政科学研究院宏观经济研究中心,北京100142

出　　处：《财经问题研究》2020年第1期3-12,共10页Research On Financial and Economic Issues

基　　金：国家社会科学基金一般项目“教育阻断贫困代际传递的政策设计与评估研究”(18BJL123)

摘　　要：中国财政学是世界财政学的重要组成部分,但在财政学发展史上,中国财政学又表现出了典型的特殊性和自足性。在遵循财政学基本框架和原理的基础上,以财政运行规律和财政权力制衡为理论延展的“双轮”,结合经济体制和改革环境的变化,中国财政学先后经历了国家分配论、公共财政论和国家治理论三个阶段,理论体系上有飞跃和创新,但思想体系和基本逻辑框架却始终保持着融合和统一。Chinese public finance is an important part of the world public finance,but in the history of development,Chinese public finance has shown typical particularity and self-sufficiency.Following finance,on the basis of the basic framework and principle,on the theory of fiscal rules and fiscal power balance extending the‘two wheels’,combined with changes in the environment,economic system and the reform in our country finance in our country has experienced the state distribution theory,public finance theory and national governance theory the three stages of leap,the innovation theory system,but the ideology and basic logic frame has always maintained a fusion and unity.

关 键 词：中国财政学 国家分配论 公共财政论 国家治理论 

分 类 号：F812[经济管理—财政学]