论文部分内容阅读
《比较财政学》是一部跨度大、内容丰富、分析鞭辟入里的力作。该书由厦门大学财政金融系邓子基教授主编,中国财政经济出版社出版。全书近38万字。《比较财政学》是受国家教育委员会委托编写的高等学校文科教材,也是一部专著。可供高校师生、研究人员和各级财政管理干部业务学习之用。《比较财政学》是财政科学中以不同所有制国家的财政分配关系为研究对象的一门学科。该书涉及的范围十分广泛。包括:财政学说比较;国家预算制度比较;国家税收比较;国家公债比较;财政支出比较;国家财政管理体制比较;财政政策比较等。可归纳为比较财政学说,比较财政分配制度,比较财政政策三大部分。自党的十一届三中全会以来,我国的财政科学研究展现新貌,论著甚多。但是,比较财政学是一个新领域,尚缺乏这方面的专著或教材。邓子基教授主编的《比较财政学》,是我国财政研究和教学领域中的新尝试和新成果。邓子基教授在财政园地里辛勤耕耘30多年,论著和译作共500多万字。其中有的论著获国家、部委和省级奖励。我们这里所介绍的《比较财政学》,是他沤心沥血,大胆探索的又一佳作。
“Comparative Finance” is a large-scale, informative, analytical whip into the masterpiece. This book is edited by professor Deng Zijiji of finance department of Xiamen University and published by China Financial and Economic Publishing House. The book is nearly 380,000 words. “Comparative Finance” is commissioned by the State Board of Education textbooks of colleges and universities, is also a monograph. For college teachers and students, researchers and financial management cadres at all levels of business learning purposes. “Comparative finance” is a discipline in the financial sciences that takes the financial distribution relations among different ownership countries as the subject of study. The book covers a wide range. Including: the comparison of fiscal doctrine; the comparison of national budget system; the comparison of national tax revenue; the comparison of national government bonds; the comparison of fiscal expenditure; the comparison of national financial management system; the comparison of fiscal policies and so on. Can be summarized as a comparison of fiscal theory, more fiscal distribution system, more fiscal three parts. Since the Third Plenary Session of the 11th CPC Central Committee, there has been a great deal of monograph on China’s financial science research. However, comparative finance is a new field and there is still a lack of monographs or teaching materials in this field. Professor Deng Ziji’s “Comparative Finance” is a new attempt and a new achievement in the field of financial research and teaching in our country. Professor Deng Ziji hard work in the financial sector more than 30 years, a total of more than 500 million words and translations. Some of them were rewarded by the state, ministries and provincial governments. The “comparative finance” introduced by us here is yet another masterpiece of his courage and bold exploration.