摘要
当前财政理论界正在努力构建新时代中国特色社会主义财政学的理论体系。这个财政理论创新的工作是对整个财政基础理论的重新构建,需要对财政学科的研究对象和范围、学科属性、逻辑起点和主线及核心概念等进行新的科学界定。中国特色社会主义财政学的基本立场、观点、方法与基础原理都应以马克思主义为指导,马克思主义对其理论逻辑和理论创新起着指引方向的作用。同时,财政学不是纯粹的理论学科,它既包含理论指导又包含财政治理的实践内容,和一国的政治体制、经济体制密切相关。财政学科建设既要在马克思主义指导下建立完善的财政理论体系,还要对财政治理实践提供理论指导。本文的研究目的在于总结实践经验和推动理论发展,为建立有中国特色、中国风格和中国气派的现代经济学科贡献力量。
At present we are trying to build the theoretical system of socialist public finance with Chinese characteristics in the new era. This innovative work of public finance is the reconstruction of the whole basic theory of pubic finance,which requires a new scientific definition of the research object and scope,discipline attribute,logical starting point,main line and core concepts of the discipline of public finance. The basic positions,viewpoints,methods and basic principles of socialist public finance with Chinese characteristics should be guided by Marxism,which plays a guiding role in its theoretical logic and theoretical innovation. At the same time,public finance is not a pure theoretical discipline. It contains both theoretical guidance and practical content of governance revenue and expenditure. It is closely related to a country’s political and economic system. The construction of public finance discipline should not only establish a perfect theoretical system under the guidance of Marxism,but also provide theoretical guidance for the practice of governance revenue and expenditure. The purpose of this paper is to summarize practical experience and promote theoretical development,so as to contribute to the establishment of a modern economic discipline with Chinese characteristics and style.
作者
王艺明
WANG Yi-ming(The School of Economics,Xiamen University,Fujian Xiamen 361005,China;The Wang Ya-nan Institute for Studies in Economics,Xiamen University,Fujian Xiamen 361005,China)
出处
《学习与探索》
CSSCI
北大核心
2021年第8期101-111,190,共12页
Study & Exploration
关键词
马克思主义中国化
习近平新时代中国特色社会主义思想
新时代中国特色社会主义财政学
Sinicization Of Marxism
Xi Jinping’s Socialist Ideology With China’s Characteristics In The New Era
Socialist Public Finance With Chinese Characteristics In The New Era
