马克思主义财政学的“创新”与“阶级财政论”的否定

The Innovation of Marxism Finance Theory and Denial of"Theory of Class Nature of Finance"

传统财政学尽管以马克思主义为指导,但服务于计划经济,在市场化改革中必须被否定。马克思从对立统一角度看待政府与市场关系,并没有完全否定自由主义经济学说。市场化改革和公共化改革否定了"阶级财政论",和谐社会的提出对"阶级财政论"作了最后一击。"公共财政"是为市场提供公共服务的财政、是社会公众的财政、是与市场经济相适应的财政制度。文章还分析了市场型财政的"公共性"与"阶级性"的关系。

Though the traditional science of pubhc linance was guided by Marxism in China,it was characterized by planned e- conomy and must be replaced in the background of market reform.Karl Marx developed the theory of the relationship between government and market from the dialectical view,but he did not thoroughly oppose liberalism economic the- ory.Market reform and publicized reform have denied'the theory of class nature of finance',and the'harmonious society'gives a final blow to'the theory of class nature of finance'and leaves no room for it.'Public finance'is the finance that provides public service for the market and for the public;it is adapted to market economy.The re- lationship between'publicness'and'class nature'is also been analyzed in this paper.