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党的十八届三中全会对财政的新定位不是依据财政学界的理论共识提出的,而是依据当前国内外动态发展作出新的战略判断后对财政发展提出的新要求。这自然激发了有关财政学科属性的争论。通过深入分析发现,战略调整背景下的实践发展需要、新国家战略实施需要和财政制度创新需要,是激发财政学科属性之争并趋向跨学科的内在原因。所以,我国应以这场争论为契机,明确财政是国家战略实施的核心要素,并在开展财政学科属性讨论的过程中,强化对财政学科人才培养的认识和充实财政跨学科研究的内容。
The new orientation of finance for the Third Plenary Session of the 18th CPC Central Committee is not based on the theoretical consensus of the financial academic circles but based on the new strategic decisions made by the dynamic development at home and abroad to make new demands for the development of finance. This naturally sparks controversy over the nature of financial discipline. Through in-depth analysis, it is found that the need of practice development under the background of strategic adjustment, the need of implementing the new national strategy and the need of innovation of the financial system are the intrinsic reasons for stimulating the attribute dispute of the finance discipline and becoming more interdisciplinary. Therefore, our country should take this debate as an opportunity to make it clear that finance is the core element of the national strategy implementation. In the process of discussing the attributes of finance discipline, we should strengthen our understanding of the cultivation of talents in finance discipline and enrich the contents of interdisciplinary research in finance.