关于我国高等院校财政学教学改革的思考

Reflections on the Teaching Reform of Public Finance of Colleges and University in China

在西方财政学的历史演变过程中,微观分析是其不变的研究传统。建国以来,在公有制和计划经济的背景下,中国财政学形成了自己的研究范式和宏观分析方法,并且深刻地影响着高等院校中财政学的教学。随着市场经济在我国的建立和完善,财政学宏观分析法的局限性不断显现,我们需要进一步对当前我国高等院校中财政学的教学进行改革。回归微观分析,才能科学地体现当代财政学的思想内容和发展趋势。

In the course of historical evolution of the western public finance, the micro-analysis is the traditional analysis method. Since the founding of the PRC, the public ownership and planned economy, Chinese public finance formed their own research paradigm and macro-analysis methods, and deeply affect the teaching of public finance in colleges and universities. With the establishing and perfecting of market economy in China, the limitations of macro-analysis method is continue to appear, we need to reform the current teaching method of public finance in colleges and universities in China. Regression micro-analysis, so can scientifically reflect the ideological content and the development trend of modern public finance.