论中国财税法学自主知识体系的建构  

Research on the Construction of Independent Fiscal and Taxation Law Knowledge System in China

作　　者：黎江虹[1] 高文博 Li Jianghong;Gao Wenbo

机构地区：[1]中南财经政法大学法学院,武汉400073

出　　处：《新文科教育研究》2023年第4期5-19,141,共16页NEW LIBERAL ARTS EDUCATION RESEARCH

摘　　要：改革开放以来,我国财税法学经历了萌芽、发展、繁荣三个主要阶段,在知识体系建构方面积累了丰富的经验。但囿于学科发展时间较短,在基础理论研究、方法范式完善、科研人才培养、服务国家和社会方面仍有所欠缺。建构中国财税法学自主知识体系,应当积极推动学科体系更加完备、实现学术体系创新发展、促进话语体系稳步提升,使我国财税法学真正肩负起实现中国式财税法治现代化的时代使命。Since the Reform and Opening-up,fiscal and taxation law subject has gone through three stages in China:embryo,development and prosperity,and has accumulated rich experience in the construction of its knowledge system.However,due to limited development time,the discipline still lacks in basic theoretical research,methodological paradigm improvement,scientific research personnel training,and service to the country and society.To construct an independent knowledge system of fiscal and taxation law subject in China,we should make efforts to establish a more sophisticated disciplinary system,realize the innovative development of the academic system,and promote the steady improvement of the discourse system.In this way,fiscal and taxation law in China can truly shoulder the mission of realizing the modernization of Chinese rule of law.

关 键 词：财税法学 自主知识体系 财税法治 中国式现代化 

分 类 号：D912.2-4[政治法律—民商法学]