新时代中国特色社会主义财政理论创新的元素构成  

THE ELEMENT COMPOSITION OF THE INNOVATION OF SOCIALIST FINANCE THEORY WITH CHINESE CHARACTERISTICS IN THE NEW ERA

作　　者：马海涛 毕学进 马金华 MA Haitao;BI Xuejin;MA Jinhua(School of Public Finance and Taxation,Central University of Finance and Economics)

机构地区：[1]中央财经大学财政税务学院,100081

出　　处：《经济理论与经济管理》2023年第2期4-15,共12页Economic Theory and Business Management

基　　金：国家社科基金重点项目“近代中国政府间事权与财权划分研究”(20AJY018);国家社科基金重大项目“实质性减税降费与经济高质量发展”(19ZDA07);中央财经大学标志性科研成果培育项目“从家国同构到国家共治:中国财税历史透视”;中央财经大学“红色擎,龙马行”教师“思政+”专项支持基金项目(SZJ2201)的资助。

摘　　要：新时代中国特色社会主义财政理论创新有三个重要元素,分别是中国传统理财文化的“根”、马克思主义财政学说的“道”和西方财政理论的“术”。从历史理财智慧而言,中国古代产生了儒家、道家、法家等一系列理财思想,新时代对历史智慧进行了创造性转化和创新性发展。就马克思主义财政学说而言,马克思及其经典作家立足财政本质,形成了财政价值主体、内生动力以及社会形态等多种科学理论,新时代立足国情进行了中国化调适。西方财政理论基于“市场失灵”提出了多种学说,对当前我国发挥市场在资源配置中的决定性作用有重要启示,新时代立足本土进行了合理化借鉴。学界分别从西方财政理论本土适用讨论、马克思主义财政学说中国化探讨与历史经验现代化镜鉴展开了大量研究,但互为割裂。本文将三者进行了融合,或可从一个新的视角解构中国气派的财政理论与治理实践,并为未来中国进一步深化财政改革提供新的学术参考。The Innovation of Socialist Finance Theory with Chinese Characteristics in the New Era has three important elements,which are the“root”of traditional Chinese financial management culture,the“principles”of Marxist fiscal theory and the“method”of Western fiscal theory.In terms of historical financial wisdom,a series of financial ideas such as Confucianism,Taoism and Legalism were produced in ancient China,which need to be inherited and innovatively developed based in the new era.In terms of Marxist financial theory,Marx and his classical writers have formed various scientific theories on financial value subjects,endogenous dynamics and social forms based on the essence of finance,which need to be creatively transformed based on national conditions in the new era.Western fiscal theory has put forward various theories based on“market failure”,which have important inspirations for China to play the decisive role of market in resource allocation,and need to be borrowed based on local conditions for rationalization in the new era.In the past,a lot of researches have been conducted on the local application of Western fiscal theories,the Sinicization of Marxist fiscal theory and the modernization of historical experiences,but they are fragmented from each other.By integrating the three,this paper may be able to deconstruct Chinese fiscal theory and governance practice from a new perspective and provide new academic references for further deepening fiscal reform in China in the future.

关 键 词：财政理论 马克思主义财政学说 中国历史理财智慧 西方财政理论 

分 类 号：F812[经济管理—财政学]