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财政理论是财政实践经验的总结,是社会科学的一部分。科学的任务是要通过对事物现象的分析和研究,了解事物的本质和它的发展规律。事物的本质及其发展规律是抽象的、隐蔽的、看不见也摸不着,人们只有通过对反映本质的大量现象的分析、研究,通过抽象思维,才能把握住它们。抽象思维是对概念的判断和推理的过程,所以首先要有明确
Financial theory is the sum of financial experience, is part of the social sciences. The task of science is to understand the nature of things and their laws of development through the analysis and study of phenomena. The essence of things and their laws of development are abstract, hidden, invisible or touching, and people can grasp them only through the analysis, study, and abstract thinking of a large number of phenomena that reflect the essence. Abstract thinking is the process of judging and reasoning concepts, so it must first be clear