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梁尚敏教授今年已届九十高龄,在其近五十年的教学科研生涯中,梁教授从未停止过对财政改革问题的思考。本文简要归纳了梁教授在财政学研究中的主要贡献。首先,他立足国情,提出了财政分配的“五论”、“五化”理论,深入探讨了社会主义财政运行机制的改革。其次,他主张实行综合财政改革,强调预算外资金的综合治理和非税收入的规范管理,具有相当的前瞻性。另外,他在深入基层调研的基础上,开创了梯级财源建设理论,并在财经实践中得到成功应用。除此之外,他与时俱进,探索财政宏观调控体系的构建,明确指出应合理把握调控力度,正视并增强财政承受能力等。
Professor Leung Sang Man has been 90 years old this year. In his nearly 50 years of teaching and research career, Professor Leung never stopped thinking about the issue of fiscal reform. This article briefly summarizes Professor Leung’s main contribution to the study of finance. First of all, based on national conditions, he put forward the theory of “five theories” and “five changes” of the fiscal distribution, and explored the reform of the operating mechanism of socialism finance in depth. Second, he advocated the implementation of an integrated fiscal reform, emphasizing the comprehensive management of extra-budgetary funds and the standardized management of non-tax revenue, which is quite forward-looking. In addition, based on in-depth investigations and studies at the grassroots level, he initiated the construction of cascade financial resources theory and successfully applied it in the practice of finance and economics. In addition, he kept pace with the times and explored the construction of a macroeconomic regulation and control system for the financial sector. He clearly pointed out that the intensity of regulation and control should be rationally grasped and the financial affordability should be addressed and strengthened.