从新中国成立到现在,我国社会主义财政产生和发展已近50年了。此期间,政治、经济条件和财政本身发生了重大变革。为了发展财政理论和指导财政实践,站在时代的高度,较为系统地反思和审视我国过去和现在的财政理论与实践,对现代财政理财之道加以进一步探索,显然十分必要。 From the founding of New China to the present, the emergence and development of China’s socialist finance has been for nearly 50 years. During this period, major changes have taken place in politics, economic conditions and finance itself. In order to develop the financial theory and guide the financial practice, it is obviously necessary to stand on the heights of the times, to systematically review and examine our past and present financial theories and practices, and to further explore the ways of modern financial management.