清末民初西方财政学在中国的传播

Spreading of Western Public Finance in China at the End of Qing Dynasty and the Beginning of Republic of China

作为中国近代经济思想史重要组成部分的中国近代税制改革思想,系以西方财政学为理论依据,其产生和发展,与西方财政思想在中国传播的进展密切相关。清末在1900年以前,西方财政思想在中国的传播限于常识层面,1900年以后深入到理论层面。北洋时期,西方财税理论在中国的传播又上了一个新台阶,并呈现出鲜明的特点。

Chinese neoteric tax system reform thought, as important part of Chinese neoteric economic thought history, is based on western public finance theories and its birth and development is closely related to the spread of western public finance in China. At end of Qing dynasty, before 1900, the spread of western public finance in China was limited to common sense, but went deep into theory. During Bei-yang the spread of western public finance in China went to a new level with vivid characteristics.