摘要
财政学是一门具有交叉学科属性的综合社会科学,迄今的研究范式和研究视角也有多个维度,如财政经济学、财政政治学、财政社会学、财政法学等。其中,财政社会学是从整个社会的角度来观察和研究财政现象,注重研究财政与整个社会内部各个子系统的相互关系,并在此基础上建立探求财政发展规律的学科门类。本文主要述评财政社会学的产生、发展、理论内核、研究范式及其缺陷,并从公共风险视角对其进行重新审视。我们认为,应该借鉴财政社会学合理理论内核,比如运用更宏大视野和历史观,注重社会视角,研究财政与国家、财政与社会的关系等等,更为重要的是从一个更综合的学科视角去看待,从国家作为共同体这个根基出发去研究,放在风险社会这个大背景下来观察,循着如何防范和化解公共风险,进而重新定位财政以及财政社会学。
Fiscal science is a comprehensive social science with interdisciplinary attributes.So far,there are many dimensions in the research paradigm and perspective,such as fiscal economics,fiscal politics,fiscal sociology,fiscal law,etc.Among them,fiscal sociology is to observe and study the financial phenomenon from the perspective of the whole society.It pays attention to the relationship between finance and various subsystems in the whole society,and establishes a discipline category to explore the law of financial development.This paper mainly reviews the emergence,development,theoretical core,research paradigm and defects of fiscal sociology,and reexamines it from the perspective of public risk.We believe that we should learn from the rational theoretical core of fiscal sociology,such as using a broader vision and historical view,paying attention to social perspective,studying the relationship between finance and the state,and between finance and society,etc.More importantly,we should look at it from a more comprehensive perspective,start from the foundation of the state as a community,observe the general background of risk society,follow the direction of how to prevent and resolve the public risk,and then reposition the finance and financial sociology.
出处
《财政研究》
CSSCI
北大核心
2021年第2期12-19,共8页
Public Finance Research
基金
2019年宣传思想文化青年英才自主选题资助项目“国家治理现代化视角下的财政行为与财政改革研究”阶段性研究成果
