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陈共教授主要财政学术思想评述

发布时间:2018-10-13 15:06
【摘要】:陈共先生虽已耄耋之年,仍笔耕不辍。本文回顾陈老师的学术生涯,简要归纳总结了他在财政学研究中做出的杰出贡献。首先,他依据马克思主义经济学的基本原理,在紧密结合中国具体国情的基础上,奠定了新中国财政学的理论根基,特别是国家分配论和社会主义资金理论的开创与发展。其次,他基于综合平衡理论对财政赤字和财政政策理论所做的分析,堪称立足本土、中西合璧的典范。第三,他直面中国制度变迁需要而提出的财税制度与体制改革理论,为利改税、承包制、税制改革和财政体制等财税领域的重要改革,提供了有积极意义的决策参考。
[Abstract]:Although Mr. Chen Gong is an octogenarian, he still writes. This paper reviews Chen's academic career and summarizes his outstanding contributions to finance research. First of all, according to the basic principles of Marxist economics and on the basis of closely combining the specific conditions of China, he laid the theoretical foundation of New China's finance, especially the creation and development of the theory of state distribution and the theory of socialist funds. Secondly, his analysis of fiscal deficit and fiscal policy theory based on comprehensive balance theory can be regarded as a model of combining Chinese and western countries. Third, the theory of fiscal and taxation system and system reform put forward by him in the face of the need of China's institutional change provides a positive reference for the important reform in the fields of profit and taxation, contract system, tax system reform and financial system, etc.
【作者单位】: 中国人民大学中国财政金融政策研究中心、财政金融学院;中国人民大学中国财政金融政策研究中心、财政金融学院财政系;
【分类号】:F092.7;F812

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相关期刊论文 前1条

1 安体富;财政学家——陈共[J];中国人民大学学报;1991年03期



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