关于财政学的学科属性与定位问题

On the Subject Attribute and Orientation of Finance

研究财政学的学科属性与定位问题,对财政学的学科建设具有重要意义。教育部在高等学校的学科分类中,一直将财政学列入经济学科(应用经济学),这曾为大家所接受。但目前在财政学界,许多专家学者对此提出了质疑。本文从财政的性质(本质)、财政学在西方经典经济学中的地位、如何认识不同学科之间的交叉、如何看待财政政策与财政制度问题、关于"财政是经济基础还是上层建筑"的争论以及如何理解"财政是国家治理的基础"等,多角度论证了财政属于经济范畴,财政学属于经济学,是其重要组成部分。

Research on the subject attribute and orientation of finance, has important significance for the discipline of finance. Ministry of education has been included in the economics of Finance （Applied Economics）, which has been accepted by everyone. But at present, many experts and scholars have put forward the adverse opinion in the field of finance. This article Put forward that the Finance is an important part of the of economy finance economics, from the nature of finance, Finance （essence） in the western classical ＂economics＂ in the status, how to realize the intersection between different disciplines, how to treat the financial policy and financial system problems, about ＂finance is the economic basis and superstructure＂ argument and how to understand the ＂financial governance＂.