中国首部《财政学》理论框架解析——兼论陈豹隐先生的财政贡献

Analysis of the First Theoretical Framework of Finance in China—— On Mr. Chen Baoyin’s Financial Contributions

英文“publicFinance”对应的中文“财政”一词的由来是从日本引进还是源自我国明朝文献，财政学界和历史学界观点纷呈，而其对应的中文“财政学”是否舶来品？《财政学》最早从国外引进，而陈豹隐先生所著的《财政学总论》是1924年由商务印书馆出版发行的，这是中国人自撰的第一本“财政学”，在中国财政学史上有着重要的地位。

The fiscal academe and historians hold different opinions on that whether the Chinese term ＂财政＂ corre- sponds to ＂Public finance＂ is introduced from Japan or originated from domestic literature in the Ming Dynasty. And whether the corresponding Chinese term ＂财政学＂ is exotics or not？ Finance was firstly introduced from abroad, and Pandect of Finance, the first Finance authored by Chinese Mr. Chert Baoyin, was published by the Commercial Press in 1924, which plays crucial role in Chinese financial history.