财政学:两大传统的分立与融合被引量：19

PUBLIC FINANCE:THE SEPARATION AND MIX OF TWO TRADITIONS

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摘要 20世纪80年代以来,中国的财政学教学与科研逐渐摆脱了原苏联财政学体系的影响,全面转向以英美财政学传统为主要特色的当代西方主流财政学。这既加速了中国财政学"国际化"的进程,同时,这种以"英美化"为标志的"国际化"进程,也对当代中国财政学研究带来了负面影响。本文在对当代主流财政理论两大源流——英美财政学传统与欧洲大陆财政学传统——的理论特色和历史演化进行梳理的基础上,提出了"中国财政学应向何处去"的问题。 Since 1980s public finance research and education in China had been experiencing a switch from former Soviet Union academic system to modern mainstream public finance theory which was mainly based on the Anglo-Saxon orientation. This change fastened the internationalization of China＇s public fi-nance research. Also the internationalization toward Anglo-Saxon orientation means the competitive public finance tradition was gave up which had negative effect on the development of public finance theory in Chi-na. By analyzing two theoretical sources of modern mainstream public finance this paper raised the ques-tion that where China＇s public finance research should be toward in the future.

作者马珺

机构地区中国社会科学院财经战略研究院

出处《经济理论与经济管理》 CSSCI 北大核心 2012年第10期63-73,共11页 Economic Theory and Business Management

关键词英美财政学传统欧洲大陆财政学传统中国财政学 Anglo-Saxon orientation to public finance continental-orientation of public finance public finance in China

分类号 F810 [经济管理—财政学]

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