摘要
本文介绍了财政属性和财政范围问题 ,它们曾经在我国财政理论争论和教学中占据了重要地位。财政属性问题围绕着政治与财政的关系展开 ,其争论的核心是政治有无成为财政活动的因素。这是中国式的公共选择问题的探讨。财政范围问题的争论 ,反映出对于计划经济时期和体制转轨时期财政与经济关系认识的分歧。回顾这些理论争论 ,对于构建中国式的公共财政论是有所裨益的。
These issues about the attribution and scope of Public Finance were important fiscal theories in China in 1960's.The former discussed about the effect of politics on public finance,which seems to be the issue of public choice with the Chinese method.The latter was discussion about the relationship between economic system and public finance in the periods of planning and reform.
关键词
财政
财政属性
财政范围
财政本质
public finance
attribution of public finance
scope of public finance
