摘要
20世纪80年代以来,中国的财政学教学与科研逐渐摆脱了原苏联财政学体系的影响,全面转向以英美财政学传统为主要特色的当代西方主流财政学。这既加速了中国财政学"国际化"的进程,同时,这种以"英美化"为标志的"国际化"进程,也对当代中国财政学研究带来了负面影响。本文在对当代主流财政理论两大源流——英美财政学传统与欧洲大陆财政学传统——的理论特色和历史演化进行梳理的基础上,提出了"中国财政学应向何处去"的问题。
Since 1980s public finance research and education in China had been experiencing a switch from former Soviet Union academic system to modern mainstream public finance theory which was mainly based on the Anglo-Saxon orientation. This change fastened the internationalization of China＇s public fi-nance research. Also the internationalization toward Anglo-Saxon orientation means the competitive public finance tradition was gave up which had negative effect on the development of public finance theory in Chi-na. By analyzing two theoretical sources of modern mainstream public finance this paper raised the ques-tion that where China＇s public finance research should be toward in the future.
出处
《经济理论与经济管理》
CSSCI
北大核心
2012年第10期63-73,共11页
Economic Theory and Business Management
关键词
英美财政学传统
欧洲大陆财政学传统
中国财政学
Anglo-Saxon orientation to public finance
continental-orientation of public finance
public finance in China
