从社会共同需要中探寻财政的起源与目标——何振一教授财政学术贡献追思  

The Origin and Goal of Public Finance and Common Social Needs:Professor He Zhenyi's Academic Contribution to the Fiscal Science

作　　者：李俊生 LI Junsheng(Central University of Finance&Economics,100081)

机构地区：[1]中央财经大学财税学院 [2]中国财政发展协同创新中心,100081

出　　处：《财贸经济》2023年第6期163-176,共14页Finance & Trade Economics

摘　　要：本文结合20世纪50年代以来我国财政经济发展历史和我本人作为何先生学生的学习经历与体会,通过回顾和梳理何振一教授创建“社会共同需要论”以及以此为基础形成的涵盖“财政一般”与“财政特殊”范畴的一整套包容性财政科学理论框架体系的过程,分析“社会共同需要论”的学术意义,展望“社会共同需要论”对财政科学发展的长期影响,追思何振一教授的学术贡献。本文实际上也是作者学习和研究“社会共同需要论”的初步体会和成果。Based on the history of fiscal and economic development from the 1950s in China and my Ph.D.study experience under the supervision of professor He Zhenyi,I reviewed and sorted out the formation of the fiscal theory of social common needs and its development,its importance for and influence on the future of fiscal science in the paper.I believe that the theoretical framework of inclusiveness which is based on the theory of social common needs is professor He's contribution to the fiscal science.This paper also sums up the author's preliminary thoughts about the fiscal theory of social common needs.

关 键 词：社会共同需要论 国家分配论 公共财政论 财政一般 财政特殊 

分 类 号：F812[经济管理—财政学]