财政学知识图谱的智识化与集成化建构研究——兼论中国当代财政改革的核心命题

Research on the Intellectualized and Integrated Establishment of Fiscal Knowledge Map——With Additional Study on the Core Proposition of China’s Contemporary Fiscal Reform

为系统回应理论研究和改革实践提出的棘手而紧迫的挑战,还原财政学作为重量级人文社会学科的地位,打破根深蒂固的学科与学派思维以重建财政学的知识图谱至关紧要。唯有如此,财政学才能解读视野更宏大更悠远、内涵更丰富更深刻的人类公共生活问题。这项意义非凡的工作理应遵循智识化和集成化原则。智识化建构并非把知识篮子装满,而是把知识之灯点亮,用以引导提对问题和正确思考。集成化建构旨在把体量庞大而相对凌乱的财政学知识,条理分明地梳理为一个简洁精致且极具拓展性的逻辑框架,涵盖作为财政学研究对象的社会物品,以及由'财政安排-财政权力-财政资源-公共政策与服务'展开并延伸至财政场域和公共价值的研究体系。本文定义与诠释了支撑这一知识图谱的核心概念及其内在联系,在此基础上鉴别了中国当代财政改革的两项核心命题,即契合公民财政偏好和深化财政共同体建设。

In order to respond to the thorny and urgent challenges raised by theoretical research and practical reform,it’s crucial to restore the status of public finance as a heavyweight humanities and social sciences,and to reconstruct the fiscal knowledge map through breaking down deep-rooted thinking on disciplines and school of thought.Only in this way can the public finance science be able to interpret the problems of human public life which is developing in a more ambitious,far-reaching,richer and deeper meaning tendency.This extraordinary work should follow the principles of intellectualization and integration.The intellectual construction does not fill the basket of knowledge,but light up the torch of knowledge to guide the correct question and thinking.The integrated construction aims to organize the large and relatively messy knowledge of public finance into a simple and exquisite logical framework,which covers social goods as research subjects,and research system that is developed and extended from'fiscal arrangement-fiscal power-fiscal resources-public policy and services'to fiscal field and public value.This paper defines and interprets the core concepts and their intrinsic link that support this knowledge map and then identifies two core propositions of China’s contemporary fiscal reform,which are the convergence of citizen’s fiscal preferences and deepening of fiscal community construction.