摘要
作为国家之财富分配工具的财政,随着国家的特征变化而表现为不同的类型,从古代到现代化初期再到现代化中期,中西方财政都经历了王室家计财政、阶级国家财政和社会公共财政三个阶段。国家的阶级统治和社会服务的双重功能组合的变革是理解公共财政形成路径的钥匙,而财税法律关系要素分解视角的梳理则诠释了财政现代化的逻辑。
As a treasure distribution tool, public finance has gone through various types with changes of characters of the state. The essay makes a comprehensive compare in modernization of public finance between China and western countries and indicates that from the ancient time to the earlier stage of the modern time and its growing stage, both Chinese and the western public finance had experienced three stages of royal household finance, class state finance and social public finance. The essay argues that state's double functions of governing and social service are keys to the understanding of its evolution, and the analysis from the perspective of the legal relation will explain the logic of modernization of public finance.
出处
《社会科学》
CSSCI
北大核心
2008年第5期100-105,共6页
Journal of Social Sciences
