中国财政学初期的发展:引进、传播与转型  

Early Period of Public Finance Science in China:Introduction,Dissemination and Transformation

作　　者：杨志勇[1] Yang Zhiyong

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《复印报刊资料（经济史）》2023年第2期8-18,共11页ECONOMIC HISTORY

基　　金：国家社科基金重大项目“公共经济学理论体系创新研究”(14ZDB121)的阶段性成果之一。

摘　　要：“财政是国家治理的基础和重要支柱”新定位的提出,要求重新思考财政学的学科属性问题,对中国财政学的发展提出了新要求。构建中国特色的财政学,有必要回顾财政学在中国的最初发展史。财政学是致用之学。为了救国图强,近代中国开始引进财政学。文章以中国财政学初期的发展即近代财政学在中国的引进、传播与转型为线索,研究中国财政学发展史。文章通过日本、美国、英国以及欧洲其他国家与财政学引进的关系,分区域研究财政学在中国的初期引进过程;通过大学财政学的教学安排案例,观察财政学在大学的初期传播状况;通过典型财政学教科书的比较,分析财政学的转型状况。中国财政学初期的发展,离不开对重大财政问题的研究、离不开财政学的本土化。财政学的发展是一个知识积累的过程,到一定程度就会促进财政学质的变化。近代中国财政学史的考察,对未来中国财政学的构建有着重要的启示意义。The new formulation of"public finance is the foundation and important pillar of national governance"calls for rethinking the subject attribute of public finance science,and puts forward new requirements for the develop-ment of science of public finance in China.To construct science of public finance with Chinese characteristics,it is necessary to review the early development history of public finance science in China.In order to save China and build a strong China,science of public finance had begun to be introduced in the last years of the Qing Dynasty.Based on the early development of public finance science in China,that is,the introduction,dissemination and transformation of modern public finance science in China,this paper studies the history of public finance science in China.Through the relationship between the introduction of public finance science in Japan,the United States,the United Kingdom and other European countries,this paper studies the introduction process of public finance science in China in the early stage.Through the university public finance science teaching arrangement cases,the dissemination of public finance science in universities has been studied.Through the comparison of typical public finance textbooks,the transformation of public finance has been analyzed.The early development of public finance science in China cannot be separated from the study of major fiscal problems and the localization of public finance science.The development of public finance science is a process of knowledge accumulation,which will promote the qualitative change of public finance science to a certain extent.The investigation of public finance science development in the early period in China has important enlightenment for the construction of public finance science in China in the future.

关 键 词：财政学 财政思想史 财政学史 中国财政学 

分 类 号：F812[经济管理—财政学]