财政学科历史性刍议

Historicity in Fiscal Studies

当前财政学科面临着一次学科重构或学科革命,学科性质开始发生根本性的变化。财政学科不再局促于经济学领域之下,而是正在与政治学、经济学、法学、社会学、历史学、哲学等学科实现有机融合,而发展成为一门综合性极强的"新财政学"。在这一学术背景下探讨以往研究有所忽略的财政学科历史性问题很有必要,历史性的融入将促使财政学成为具有深刻思想性的解释模型,而不再只是作为技术性分析工具而存在。把财政看作是国家的基本面向,我国财政学科建基应包括中国传统财政观念史的内容,建构财政史与财政学基础理论之间的联通关系,为现代财政学理论体系输送"来自历史深处"的思想和智慧,能够进一步促进该学科的理论创新。

At present,fiscal studies is undergoing reconstruction even revolution which will change its nature fundamentally.It is no longer confined to the field of economics,but integrating with politics,eco-nomics,law,sociology,history,philosophy and other disciplines to develop into a highly comprehensive new discipline.This paper aims to explore the issue of historicity in fiscal studies which has been long neglected,and believes that the integration of historicity will make fiscal studies an interpretation model with profound thoughts,rather than just an analytical tool.The connection between the history of public finance and its basic theories will provide insights and wisdom from the depth of history to the theoretical system of modern public finance,and further promote the theoretical innovation of the discipline.