毛泽东与邓小平经济思想比较——一个财政学的视角

A Comparison between the Economic Thoughts of Mao Zedong and Deng Xiaoping-A Viewpoint from Financial Studies

毛泽东和邓小平作为中国共产党两代领导集体的核心,在领导中国革命和实践的过程中都积累了丰富的财政思想。他们对如何认识财政与经济的关系、处理中央与地方财政的关系、保持财政平衡、发挥财政支出效益、实行合理负担的财政政策、通过借债发展经济等问题都有精辟的论述。通过对二者进行比较,吸取和借鉴其思想精华,有助于进一步推进我国的公共财政建设,完善社会主义市场经济体制。

Being the cores of the two-generation leading groups respectively, both Mao Zedong and Deng Xiaoping have formed rich thoughts on finance in the course of leading the Chinese revolution and practice. Both of them have incisive expositions on how to recognize the relationship between finance and economy, how to handle the relations between the Central finance and the locale finance, how to keep financial balance, how to achieve the full play of the efficiency of financial expenditure, how to carry out a reasonable financial policy and how to develop economy by raising a loan. The comparison between their thoughts and the drawing on of the essence from their thoughts will help to promote the public financial construction of China and improve the socialist market economic system.