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当代西方财政学发端于亚当·斯密的《国富论》,从而使财政学成为一门科学。但与此同时,也将财政学纳入经济学研究范畴,成为经济学的分支学科,缩限了财政学的发展空间。本文旨在探索亚当·斯密之前西方学术界对财政学的研究和亚当·斯密之后财政学的多元发展。色诺芬发表了现知的西方财政学的第一部专著。近代以来,西方有了政治学、社会学、经济学、政治经济学不同的财政学研究路径。几乎与亚当·斯密同时,德国官房财政学也有了蓬勃的发展,开创了基于国家和社会治理的综合研究路径。不同财政学说的背后,也反映了处于不同发展阶段的国家的需要。这些都是我们发展和创新财政学的宝贵遗产。
Contemporary Western finance begins with Adam Smith’s “Wealth of Nations,” so that finance becomes a science. At the same time, however, financial science has also been brought into the category of economics research and has become a branch of economics, narrowing the space for the development of finance. This article aims to explore Adam Smith’s academic research on finance before Adam Smith and the diversified development of finance after Adam Smith. Xenophon published the first monograph of the now known western finance. Since the modern times, the west has a path of financial studies that differs in politics, sociology, economics, and political economy. Almost at the same time as Adam Smith, the German government finance also developed vigorously and created a comprehensive research route based on state and social governance. Behind the different fiscal doctrines also reflect the needs of countries at different stages of development. These are all precious legacy of our development and innovation finance.