基于服务国家治理现实需求的财政学科属性研究——兼谈对财政学一级学科设置的建议

Study on the Discipline Nature of Public Finance Based on Serving the Demand of National Governance——Suggestions on the Establishment of First-Level Discipline in Public Finance

近年来,财政与国家治理成为财政学界讨论的一个新热点,也从而引发了对财政学学科属性的重新思考。本文从国家治理含义及其三维体系出发,讨论财政内在所有的政治、经济和社会三重属性;进而分别从服务于我国政治、经济、社会改革的现实需求层面论述财政的基础和支柱作用;最后提出对财政学科属性的结论性观点及将财政学设置为一级学科的建议。

In recent years, the relationship between public finance and national governance has become a new hot topic in the field of public finance, which has led to the re-thinking of the discipline nature of public finance. This paper discusses all the political, economic and social properties of public finance from the perspective of national governance and its three-dimensional system. Then the paper discusses the foundation and the supporting role of public finance from the perspective of the practical demand of serving our country’s political, economic and social reform. Finally, the authors put forward a concluding view on the discipline nature of public finance and a suggestion on setting public finance as a first-level discipline.