国民经济各部门财务是一门年轻的财政科学。1953年苏联国立财政书籍出版社出版了А·М·毕尔曼著的“苏联国民经济各部门财务”(上册)一书,并被评为当代财政科学的一本重要著作。现在,这本书的中译本已由人民大学出版社出版了。作者以高度的理论水平和丰富的实际经验在这本书中系统地就国民经济各部门财务的实质和职能、部门财务在财政体系中的地位和工业财务的各个方面作了详尽的分析和阐述。本书(上册)共分二编十一章。在第一编中作者分别就部门财务在社会主义再生产中的作用、部门财务的组织基础与原则两个主要问题,对国民经济各部 Finance in all branches of the national economy is a young financial science. In 1953, the Soviet Union’s State Treasury Book Press published the book entitled “Finance of All Sectors of the Soviet Union’s National Economy” (Volume I) by A.M. Bierman and was awarded as an important book of contemporary finance science. The Chinese translation of this book has now been published by Renmin University Press. The author with a high degree of theoretical level and rich practical experience in this book systematically on the various departments of the national economy, the essence of the financial and functions of the departmental finance in the financial system, status and industrial finance in all aspects made a detailed analysis and elaboration . This book (first volume) is divided into two eleven chapters. In the first series, the author separately discusses the role of departmental finance in the reproduction of socialism, the organizational basis and principle of departmental finance,