摘要
文章舍象了其他方面有关思想的引进和深化成果,重点关注本土学说的进展,并按研究主题梳理了30多年来财政基础理论研究的脉络。转型期财政学基础理论的发展直接源自体制转型的压力。在转型期,学界先是重新思考财政本质、财政职能等问题,继而在财政模式上展开学术论战。在不断的争论、辨析、再争论中深化了对相关问题的认识,产生了丰硕的成果。
The article does not study the introduction and application of the Western financial theory but focuses on the development process of the local fiscal theory according to the research topics in the past 30 years. We find that the development of the local fiscal theory comes from the pressure of institutional transformation. Scholars have reconsidered the issues such as the nature and the functions of Public finance,then initiated and sustained an academic controversy on financial model. In the continuing controversy they deepen the understanding of the relevant issues,therefore achieved fruitful results.
出处
《襄樊职业技术学院学报》
2012年第6期32-38,共7页
Journal of Xiangfan Vocational and Technical College
关键词
体制改革
财政学
理论进展
学说史
institutional transformation
the local fiscal theory
history of theory development
