摘要
本文认为公共财政只是国家分配论在市场经济体制下的一种表现形态，它不等于公共经济。中国财政学的构建应立足于我国双重转轨的国情，既注重我国传统财政学对财政本质的探索，又注重吸收和借鉴现代西方财政运行理论的有益成果。
he author holds that public finance is not equal to public economy,which is only an expression of the theory of national distribution under the condition of market economy system.In addition,the establishment of the science of Finance in China should be based on China's actural condition of dual change to another economic system,which requires exploration of the essence of china's science of traditional finance as well as drawing on the experience of modern,western finance practice.The author concludes that dual-structure finance is an ideal tendency in China's science of finance under the condition of socialist market economy.
出处
《当代财经》
CSSCI
北大核心
1998年第8期17-21,共5页
Contemporary Finance and Economics
关键词
国家分配论
双重轨轨
双元结构财政
财政学
中国
The Theory of National Distribution
Dual Change to Another Economic System
Dual-structure Finance.
