毛泽东财政思想:一部活的财政学  

Mao Zedong s Fiscal Thought:A Living Fiscal Science

作　　者：史卫 Shi Wei

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2024年第1期130-138,共9页Fiscal Science

摘　　要：毛泽东在新民主主义革命、社会主义革命和建设时期,对财政问题进行了探索,初步构建了中国特色财政理论的基本框架,对我们今天探索中国财政学自主知识体系有着重要指导意义。毛泽东对中国特色财政理论的贡献,可以概括为独立自主的财政学、人民的财政学和勤俭节约的财政学。毛泽东对财政理论问题探索坚持马克思主义基本原理同中华优秀传统财政思想相结合,坚持理论研究和实践探索相结合,坚持财政研究和国家治理相结合。Mao Zedong explored fiscal issues during the new democratic revolution,socialist revolution and construction period,and initially constructed the basic framework of fiscal theory with Chinese characteristics,which is of great guiding significance to our exploration of the autonomous knowledge system of Chinese fiscal science today.Mao Zedong's contribution to the fiscal theory of Chinese characteristics can be summarised as the independent and autonomous fiscal science,the people's fiscal science and the diligent and thrifty fiscal science.Mao Zedong's exploration of fiscal theoretical issues insisted on combining the basic principles of Marxism with the excellent traditional Chinese fiscal thought,on combining theoretical research with practical exploration,and on combining fiscal research with national governance.

关 键 词：毛泽东思想 财政学 财政思想 理论创新 

分 类 号：F812.9[经济管理—财政学]