财政学学科基础的多元化与课程体系的拓展

On Expanding the Diversification of the Disciplinary Foundation of Finance

体制转轨与经济学转型要求财政学在现代经济学的框架内重新确立研究对象,选择科学的研究方法,建立科学的理论体系。高等学校财政学专业课程体系设计是一个能够体现财政学转型的窗口。我们选择国内36所高校财政学专业本科培养方案作为样本,对其专业课程的设置进行统计与分析,从中梳理现代财政学在中国发展的脉络与趋势。研究结果表明:现代财政学发展呈现的种种特点在财政学专业课程的设置中已得到较为充分的体现,以经济学为主、兼有管理学的学科基础课体系已基本形成,数学开始在学科基础课中分得一席之地;以政府预算、税收、财政支出类课程为主的专业核心课程框架已初具雏形。

Structural transition and Economics transition require finance discipline to reestablish study target within the framework of modern economics,choose scientific research method and set up scientific theory system.The course system design of finance discipline in colleges and universities is a window that embodies the transition of finance discipline.By using 36 Undergraduate Cultivation Patterns for finance discipline as samples,through calculating and analyzing the course set-up,we have sorted out the thread and development trend of modern finance in China.The research proves that the features of modern finance have been fully reflected in the course set-up of finance.A disciplinary foundation system majoring in Economics,combining with management,has been formed.Mathematics has become one part of the disciplinary foundation courses.The specialized core courses majored in government budget,taxation and finance transition has come into being.