我国当代财政基础理论研究进展  

The Research Progress of China’s Contemporary Fiscal Basic Theories

作　　者：许晖 林源 Xu Hui;Lin Yuan

机构地区：[1]中国人民大学书报资料中心 [2]中国人民大学财政金融学院 [3]中央财经大学财政税务学院

出　　处：《经济学家》2021年第12期22-30,共9页Economist

基　　金：国家社会科学基金重点项目“近代中国政府间事权与财权划分研究”(20AJY018)。

摘　　要：财政是国家治理的基础和重要支柱。中共十八届三中全会关于财政定位的全新论断,开启了财政理论建设的新阶段。围绕这一重要阐述,学界展开了对财政概念、财政职能、财政学科属性、财政活动主体等财政基础理论的探讨,提出应以中国财政改革实践经验为路径深化对财政本质及功能的认识,并逐步形成具有中国特色的财政理论体系。本文以"基础和支柱说"为基础,重点梳理了国家治理财政学、新市场财政学、公共风险财政论发展脉络,阐明了关于财政学科研究范畴及学科属性的重要观点,介绍了当前学界关于财政社会学和财政政治学的研究情况,并进行简要客观地评价。认为财政基础理论的探索还应继续以国家治理现代化为目标,提升国际视野与理论深度,建立完备的理论框架,为国家治理实践提供坚实的理论基础。Finance is the foundation and important pillar of national governance.The third plenary session of the Eighteenth Central Committee of the Communist Party of China made a new judgment on fiscal positioning,which opened a new stage in the construction of fiscal theory.Based on this important elaboration,scholars have launched discussions on the fiscal basic theories such as the concept of finance,fiscal functions,attributes of fiscal,and activities subject of fiscal activities.Scholars suggested that the practical experience of China’s fiscal reform should be used as a path to deepen the understanding of the nature and function of fiscal.These indicate that fiscal theory system with Chinese characteristics is forming.Based on the"foundation and pillar theory",this article focuses on the following three aspects:reviews the progress of national governance finance,new market finance,and public risk finance;expounds the important viewpoints on the research category and subject attributes of the fiscal;introduces the current academic research on fiscal sociology and fiscal politics,and makes a brief and objective evaluation.This article believes that the exploration of fiscal basic theory should continue to target the modernization of national governance,enhance international perspective and theoretical depth,establish a complete theoretical framework,and provide a solid theoretical foundation for national governance practices.

关 键 词：财政基础理论 国家治理 财政学 财政建设 

分 类 号：F810[经济管理—财政学]