财政学300年：基于国家治理视角的分析

Public Finance Study of 300 Years:A State Governance Perspective

本文从财政与国家治理的关系角度,将近代以来的财政学发展划分为三个100年左右的时期,分别为官房学时代、政治经济学时代和经济学时代,探讨了这三门学科及其国家治理理念对财政学所产生的影响。在总结历史的基础上,本文提出财政学发展是一种演化而非进化的观点。官房学时代的财政学,极其重视国家的作用,奠定了财政学的政治学基础;政治经济学时代的财政学,强调国家要顺应经济规律,构建了财政学的经济学基础;经济学时代的财政学,主张财政要依据民意,满足社会需要,形成了财政学的社会学基础。当前我国财政学的发展应当融合三个学科的相关合理内涵,而不仅限于经济学的研究范式。

Based on relationship between public finance and state governance, the development of public finance is divided into 3 one-hundred-year periods, which are Cameralism Period, Political Economy Period and Economics Period. This paper studies the influence of these three disciplines on public finance and advocates that the development of public finance is more like an adaptive evolution instead of linear advancement. The emphasis of the role of the state in the Cameralism Period, market in the Political Economy Period and democracy in the Economics Period are all in the genes of modern Public Finance. China＇s contemporary public finance study shall take into all these three disciplines＇ relevant content, avoiding sole dependence on the economics paradigm. Keywords： Public Finance, History of Thought, State Governance