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构建中国特色财政学的基本认知

发布时间:2018-07-16 15:13
【摘要】:构建中国特色财政学是当代中国财政理论和学科体系建设的方向。构建中国特色财政学首先必须厘清中国特色与财政科学一般的关系及财政学的研究对象、核心范畴、研究范式、学科属性等基本问题。本文旨在通过对这些问题的学理分析,为构建中国特色财政学勾勒一个简要的框架。本文认为,中国特色财政学须立足于服务国家治理现代化和建立与之相匹配的现代财政制度,既具有解释和解决中国财政问题的特殊针对性,又具有反映财政运行一般规律的高度科学性。由此考虑,其应以财政关系为基本研究对象,以社会公共需要、公共物品和公共利益为核心概念,并在研究范式上重树分配范式的地位,将其学科属性定位于政治经济学。
[Abstract]:The construction of finance with Chinese characteristics is the direction of the construction of financial theory and discipline system in contemporary China. In order to construct finance with Chinese characteristics, it is necessary to clarify the general relationship between Chinese characteristics and fiscal science and the basic problems such as research object, core category, research paradigm, subject attribute and so on. The purpose of this paper is to outline a brief framework for the construction of finance with Chinese characteristics through the theoretical analysis of these problems. This paper holds that the finance with Chinese characteristics should be based on serving the modernization of national governance and establishing a modern financial system corresponding to it, which has the special pertinence to explain and solve the financial problems in China. It also has a high degree of science which reflects the general law of financial operation. Therefore, it should take the financial relationship as the basic research object, take the social public needs, public goods and public interests as the core concepts, and retree the status of the distribution paradigm in the research paradigm, and position its disciplinary attributes in the political economy.
【作者单位】: 河北经贸大学;
【基金】:国家社会科学基金重点项目“构建服务于国家治理现代化的公共经济理论体系”(批准号:14AZD072) 河北省社会科学基金项目“公共经济学理论体系创新研究”(批准号:HB14LJ008)
【分类号】:F812

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