财政学的基本问题——兼论中国财政学发展的着力点

A Study on Fundamental Issues in Public Finance——Also about Two Key Points of Development of Public Finance in China

财政学的基本问题是中国财政学发展不可回避的问题。基本问题的意义不是给出问题的标准答案。对基本问题的不同看法代表着对中国财政学发展方向的不同认识。文章概括了四大基本问题,涵盖财政学的边界、私人与公共的关系、财政政策评价的标准、国家财富管理的奥秘。文章进一步提出中国财政学发展的两大着力点:一是理解中国财政;二是加强财政学科和专业建设。财政学科的生命力在于能够对现实财政问题进行规范的有深度的研究,并给出解决方案,中国财政学也会因此得到真正的发展。

It is inevitable to discuss fundamental issues of public finance in developing public finance in China. Standard solution to the issues is not the most important. Different viewpoints of the issues represent different direction of public finance in China. Four fundamental issues have been discussed including frontier of public finance,private and public relations,criteria of fiscal policy valuation,secret of national wealth management. Two key points of development of public finance in China should be focused including understanding practices of public finance in China and enhancing construction of academic discipline of public finance. Deep and standard research achievements on true fiscal problems contribute to development and vitality of public finance in China.