四论原始财政

Four Points in Primitive Finance

从原始财政与原始宗教发展的关系中研究和探索财政起源问题,可谓财政起源研究的新视角。国家财政的形成经过了父系氏族公社、父系氏族向农村公社过渡、农村公社三个时期的演变,最终发展到文明时期。在政教合一制国家形态下,公共祭祀品就转化为宗教税课,即国家财政完全形成。

To search and discover the problem of finance origin from the relation of primitive finance and printive religion development could even be said a new visual angle of finance origin research. The form of national finance has gone through the development of the patriarchy the transition from patriarchy to village community the village community tree periods, and developed to the civiliation finally. Under the unified of government and church hational form, the public sacrifices has turned to religional taxation, namely the national finance is formed completely.