财政的本质属性与内在要求  

Characteristic of Public Finance and its Underlying Requirements

作　　者：郭代模 李栋 Guo Daimo;Li Dong

机构地区：[1]不详 [2]中国财政科学研究院研究生院

出　　处：《财政科学》2020年第9期68-74,共7页Fiscal Science

摘　　要：对财政本质的准确认识,是做好财政研究工作的重要前提。本文在梳理财政理论发展的历史脉络基础上,阐述了财政本质的内在要求,并对准确认识财政本质需要把握的几个要点进行了论述,即透过现象看本质、克服片面看本质、坚持中国特色看本质、坚持时代主题看本质。An accurate understanding of the essence of finance is an important prerequisite for doing a good job in public finance.On the basis of sorting out the historical development of public finance theory,this article expounds the internal requirements of public finance,and discusses several key points to accurately understand it,namely,to see the essence through the phenomenon,overcome the one-sided view,adhere to Chinese Characteristics,adhere to the theme of the times.

关 键 词：财政本质 内在要求 

分 类 号：F810[经济管理—财政学]