摘要
自改革开放以来,中国财政随着经济的快速发展在理论和实践中都取得了巨大成就,对财政本质、职能的认识也在不断深化,尤其是从十八届三中全会到"十九大"的召开,将财政的认识更是提高到了国家治理的高度。但是,从另一个方面看,现今的财政理论相比财政实践已大大滞后也是不争的事实。财政学的许多理论问题还停留在收支平管以及通过界定政府与市场关系的基础上确定财政收支的范围等技术层面,这显然跟不上时代的发展和中国崛起的步伐。中国的实践已经从"追赶时代"迈向了"引领时代",再一味地借鉴西方的理论特别是财政理论已经明显不合时宜。我国财政学科建设由于受到财政现有理论的影响也存在着同样的问题。笔者从对"财政"本源理念的认识以及构建中国特色现代财政制度框架的实践入手,展开对财政理论及财政学科建设的一些思考,试图为构建中国特色财政学科框架在理论和实践中进行一些探索而力尽绵薄、抛砖引玉。
Since reforming and opening,with the rapid development of economy,Chinese public finance has made great achievements both in theory and practice.Our understanding of the nature and function of finance is also deepening.Especially in the period from the Third Plenary Session of the 18th CPC Central Committee to opening of the 19th National Congress of the Communist Party of China,we have been raised the awareness of finance to the height of state governance.But,on the other hand,compared to the practice of finance,the current fiscal theory has greatly lagged behind is also an indisputable fact.Many theoretical problems in the field of public finance is still in these technical areas of government income,payments,the balance and management.How to determine the financial scope of government income and payment through defining the relationship between the government and the market is obviously not keep up with the development of the times and the pace of the rise of the China.China s practice has moved from“the era of chasing”to“the leading times”.It is obviously out of place to learn from the west the theory,especially fiscal theory blindly.In the course of the discipline and teaching of public finance in our country,author attempts to start with the understanding of the origin of“finance”and the practice of constructing the framework of modern financial system with Chinese characteristics,starting with some reflections on the financial theory and the direction of financial discipline construction,and tries to make some exploration in theory and practice for constructing the discipline frame of finance with Chinese characteristics.
出处
《中央财经大学学报》
CSSCI
北大核心
2018年第11期15-23,共9页
Journal of Central University of Finance & Economics
关键词
中国特色
财政学科
现代财政制度
框架
Chinese characteristics
Disciplinary construction of finance
Modern fiscal system
Frame
