论陈豹隐的财政学研究思想

On Chen Bao-yin's thoughts on fiscal studies

陈豹隐教授在民国时期对于财政学的研究,思想丰富且深刻。他清楚地区别了财政经济与其他经济的不同,这对于今日中国做好财政工作,稳定国家经济,发挥经济大国作用,鲜明地具有强烈的警示意义。他的关于预算未议定与不成立问题的研究和阐述,凸显了中国经济思想史研究的意义,留下了当今财政学理论研究必须思考的一个重大问题。他对财政收入即公共收入做出了公经济收入与私经济收入的明确区分,是十分重要的,既是当前财政改革需要的思想认识基础,也是当代学习财政学知识必不可少的内容。更可贵的是,陈豹隐教授对于财政学的研究是建立在对于财政思想史研究的基础之上,他在这方面的论述颇有见地,非常值得今日的研究者学习,更应受到后学者们的敬仰。

The thoughts of Pro. Chen Bao - yin＇ s studies on public finance in the Republican Period are profound and rich. He made a distinction between fiscal economy and other economy, which has a strong distinct warning for China to deal with the fiscal affairs well, stabilize national economy and play a better role as a large economy. His studies and elaborations on undetermined budgets and invalid problems highlighted the meanings of the studies on Chinese history of economic thoughts, which left an important problem for the theoretical studies on public finance. As for fiscal income, i.e. public income, it is important to make a distinction between public economic income and private economic income. It is not only the foundation for the thinking on fiscal reforms but also necessary contents for the study on present - day fiscal knowledge. Pro. Chen Bao - yin＇ s study on public finance is founded on the basis of the studies on the history of the thoughts of public finance. His viewpoints on it are intelligent. They are worthwhile for today＇ s scholars to study and for the late comers to admire.