论财政主体的演进与中国财政学的发展

On the Evolution of Fiscal Subject and the Development of Public Finance in China

财政主体是财政学理论的基本问题。国家出现后,国家成了财政主体的抽象物,政府作为国家的代表者,是活动着的财政主体。随着人类活动范围以及群体规模的扩大,财政主体作为财政活动的决策者和实施者,经历了公众—君主—公民的演进过程。深化对财政主体演进的研究,不仅对指导中国财政实践适应经济社会转型要求,而且对发展中国财政学理论,有着重要的意义。

The question of fiscal subject is the basic issue of financial theory. After state comes into existence, it turns into Abstraction of fiscal subject, and govemment as the representative of state is fiscal subject acting. With the extending of human activity and colony scale, as the decision-making-person and implementer, fiscal subject is passing through an evolutional process of Public-Sovereign-Citizen. There is important significance to deepen the study about the evolution of fiscal subject, not only for guiding the practice of public finance in China suited to the requirement of social mechanism reforming, but also for the developing of public finance in China.