| 郭嵩焘:西方财政知识的早期传播者 |
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| 引用本文： | 朱圆满.郭嵩焘:西方财政知识的早期传播者[J].湖南城市学院学报,2001,22(2):75-78. |
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| 作者姓名： | 朱圆满 |
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| 作者单位： | 湖南师范大学文学院，湖南长沙 410081 |
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| 摘 要： | 郭嵩焘在出使西方期间，广泛考察西方财政税收情况。他认为，西方财政以便民为原则，处理好了利国与利民的关系；在财政收支活动中体现出重商主义政策；并认为西方国家的财税政策具有长远眼光。
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| 关 键 词： | 财政 税收 收入 支出 财税政策 |
| 文章编号： | 1001-876X(2001)02-0075-04 |
| 修稿时间： | 2000年10月9日 |
GUO Song-tao: The Person
Who Initially Spread the Knowledge of Western Finance |
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| Abstract.GUO Song-tao: The Person
Who Initially Spread the Knowledge of Western Finance[J].Journal of Hunan City Univeristy,2001,22(2):75-78. |
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| Authors: | Abstract |
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| Institution: | ZHU Yuan-man |
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| Abstract: | GUO Song-tao is the first person who was sent on a diplomatic mission to European countries in the Qing Dynasty. In Western countries he observed and studied the financial affairs extensively. He thought that benefiting the people is the fundamental financial principle in those countries and Western countries had successfully dealt with the relation between benefiting the country and benefiting the people. And the government of Western countries had implemented the policy which attached importance to the trade and commerce of their countries in the activities of revenue and expenditure. So Guo thought the financial policy of Western countries was long-sighted. |
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| Keywords: | finance tax revenue expenditure the policy of revenue and expenditure |
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