摘要
财政"这一词汇是西方的产物,在前资本主义社会,财政制度主要是家计型财政和君主专制型财政。作为现代意义财政类型的公共财政则与西方资本主义社会的建立密不可分。公共财政理论诞生于亚当.斯密的经济理论,随着公共产品理论的创立及福利经济学的兴起而发展。而当前我国提出的建构和谐社会目标是针对当下我国所处的特定的国内外环境及其所凸现的现实社会问题而言的,其实质是针对我国特定时空对公共财政进行的适度矫正。
The word Finance originates from the west. In pre -capital（ist） society, financial system mainly contains tamily livelihood type and emperor type. However, as the modern type of finances, public finance is closely related to the foundation of capitalist in the west. Public finance originated from Adam Smith~ economical theory, and it springs up and develops with the foundation of theory of public goods and welfare economics. However, the nowadays construction of harmonious society which is put forward in our country is related to the special environment at home and abroad our country situates and the practical social questions and it substantively is the moderate adaption of public finance to the special time and space of our country.
出处
《山东行政学院山东省经济管理干部学院学报》
2008年第6期89-91,共3页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
关键词
和谐
和谐财政
公共财政
Harmony
Harmonious Finance
Public Finance
