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研究财政学的学科属性与定位问题,对财政学的学科建设具有重要意义。教育部在高等学校的学科分类中,一直将财政学列入经济学科(应用经济学),这曾为大家所接受。但目前在财政学界,许多专家学者对此提出了质疑。本文从财政的性质(本质)、财政学在西方经典经济学中的地位、如何认识不同学科之间的交叉、如何看待财政政策与财政制度问题、关于“财政是经济基础还是上层建筑”的争论以及如何理解“财政是国家治理的基础”等,多角度论证了财政属于经济范畴,财政学属于经济学,是其重要组成部分。
Studying the disciplinary attribute and orientation of finance science is of great significance to the discipline construction of finance science. The Ministry of Education has always placed fiscal science in the subject of economics (Applied Economics) in the subject classification of higher education institutions, which was accepted by all. However, many experts and scholars now question this issue in the field of finance. In this paper, from the nature of finance (essence), the position of finance in the Western classical economics, how to understand the cross between different disciplines, how to treat the fiscal policy and the financial system, on the issue of “whether finance is the economic basis or the superstructure” Debate and how to understand “finance is the foundation of state governance ” and so on, from a multi-angle demonstration that finance belongs to the economic category, finance belongs to economics, is an important part of it.