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许廷星教授(1913—1997)是我国著名的老一辈财政学家。2007年是他《关于财政学的对象问题》出版50周年的日子。为弘扬学术传统,进一步繁荣财政研究,西南财经大学面向全国同行举办了纪念征文活动。承蒙各届同仁的热情支持,本次征文活动获得了圆满成功,共收到近百篇来稿,其中的75篇已入选《光华财税年刊》(2007)专集,即将由西南财经大学出版社出版。为了便于全面了解活动情况,我们特地编撰了以下观点综述,以飨读者。
Professor Xu Tingxing (1913-1997) is a famous old-time financial scientist in our country. The year 2007 marks the fiftieth anniversary of his publication “The Issue of Objects in Public Finance.” In order to promote academic tradition and further prosperity of financial research, Southwestern University of Finance for the national counterparts held a commemorative essay. Thanks to the enthusiastic support from all colleagues, the essay event has achieved a total success of nearly 100 articles, of which 75 have been selected as the “Guanghua Tax Yearbook” (2007), which is about to be published by the Southwest University of Finance and Economics Press. In order to facilitate a full understanding of the activities, we have compiled a comprehensive review of the following points of view to readers.