论西方财政思想在近代中国传播的路径和特点

The Spread Character of Western Financial Theories at Modern China

中国的近代时期是一个面临体制转轨和结构转型的特殊时期,考察这一时期西方财政思想在中国的传播路径、主体、规律和特点,有助于更加深刻的认识西方先进思想在中国理论构建和经济实践中所起的作用。以传播路径等要素为切入点,力图全面揭示西方财政思想在该时期的传播特征。

From the middle 19th century to the middle 20th century, the western financial theories were spreading far and wide into China, pushing the Chinese financial thought into the modern age. Modern people, in the process of studying western financial theories, reform the traditional finance thought, translate and publish a lot of finance books. This paper put the emphasis on some problems of the process of spreading from 1927 to 1949, whose aim is to help us recognize the character of spreading.