“公共财政论”与“国家分配论”的比较分析

A Comparison between On Public Finance and On State Distribution

文章对“公共财政论”与“国家分配论”的主要方面进行了比较分析 ,揭示了“公共财政论”的科学性、社会正义性与“国家分配论”的非科学性、御用性 ,为彻底摒弃“国家分配论”的财政观 ,树立“公共财政论”的财政观 。

This article makes a comparison between “On Public Finance” and “On State Distribution”. It reveals that “On Public Finance” is scientific and accords with social justice and that “On State Distribution” is non-scientific and does not accord with social justice. It offers a theoretical basis of discarding the fiscal outlook of “On State Distribution” and setting up the fiscal outlook of “On Public Finance” and constructing the framework of China's public fiscal institution.