| 改革开放以来财政基础理论的发展 |
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| 引用本文： | 鄢圣鹏.改革开放以来财政基础理论的发展[J].襄樊职业技术学院学报,2012,11(6):32-38. |
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| 作者姓名： | 鄢圣鹏 |
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| 作者单位： | 北京物资学院经济学院,北京,101149 |
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| 摘 要： | 文章舍象了其他方面有关思想的引进和深化成果，重点关注本土学说的进展．并按研究主题梳理了30多年来财政基础理论研究的脉络。转型期财政学基础理论的发展直接源自体制转型的压力。在转型期，学界先是重新思考财政本质、财政职能等问题，继而在财政模式上展开学术论战。在不断的争论、辨析、再争论中深化了对相关问题的认识，产生了丰硕的成果。
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| 关 键 词： | 体制改革 财政学 理论进展 学说史 |
Brief History of the China's Fiscal Theory since the Reform and Opening up |
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| YAN Sheng-peng.Brief History of the China's Fiscal Theory since the Reform and Opening up[J].Journal of Xiangfan Vocational and Technical College,2012,11(6):32-38. |
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| Authors: | YAN Sheng-peng |
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| Institution: | YAN Sheng-peng (School of Economics,Beijing Wuzi University,Beijing 101149,China) |
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| Abstract: | The article does not study the introduction and application of the Western financial theory but focuses on the development process of the local fiscal theory according to the research topics in the past 30 years. We find that the development of the local fiscal theory comes from the pressure of institutional transformation. Scholars have reconsidered the issues such as the nature and the functions of Public finance,then initiated and sustained an academic controversy on financial model. In the continuing controversy they deepen the understanding of the relevant issues,therefore achieved fruitful results. |
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| Keywords: | institutional transformation the local fiscal theory history of theory development |
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