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我国自己的公共财政论的提出,显然受到西方理论的强烈影响,是借鉴西方理论的结果,但它决不是单纯对西方理论的模拟和抄袭。从根本上看,这是立足于我国国情,针对我国财政的改革实践而形成的,有着鲜明的中国特色的理论。了解、分析和探讨这些特色,对于我国财政改革的顺利推进、财政理论体系的重构、财政学科的建设等,尤其是对于公共财政模式的构建实践,都具有重大的乃至根本性的意义。
The proposal of our own public finance theory is apparently strongly influenced by western theories and is a result of using Western theories for reference. However, it is by no means merely a simulation and plagiarism of western theories. Fundamentally, this is based on the national conditions of our country and is shaped by the practice of fiscal reform in our country. It has a distinct theory with Chinese characteristics. To understand, analyze and discuss these characteristics has great and fundamental significance for the smooth progress of China’s financial reform, the reconstruction of the financial theory system, the construction of the financial discipline, and especially for the construction and practice of the public finance model.