融合思政教育的《财政学》理论和案例教学再设计

Redesign of Theoretical System and Case Study of Public Finance with Integration of Ideological and Political Education

《财政学》的研究对象,如政府资源配置、收入分配和满足公共需要等,与思政教育高度契合,但其教学秉承的主流思想和应用的方法均滥觞于西方经济学思想在该领域的投影。构建以行使“国家公共职能”为逻辑起点、以满足“社会共同需要”为政策目标、以贯彻“分配正义思想”为价值判断的《财政学》体系,能够妥善地将马克思主义政治经济学与该学科传统教学中的西方经济理论融合起来。遵循可比性、亲历性、可分割性三个课堂案例选取标准,有助于提炼出既囊括专业知识、符合教学要求,又具备思政教育空间的主题。

The research objects of Public Finance,such as the allocation of resources,income distribution and meeting public needs by government,are highly compatible with the substance of ideological and political education while the mainstream ideas and methods used in its teaching are derived from western economic thoughts in this field.The author of this article believes that the construction of a new theoretical system that takes the exercise of“national public functions”as the logical starting point,satisfies the“common needs of society”as the policy goal,and implements the“distribution justice thought”as the value judgment,might properly integrate Marxist political economics into western economic theory in the traditional teaching of the subject.Following the three case selection criteria of comparability,personal experience and severability may be conducive to the extraction of topics that not only include professional knowledge and meet teaching requirements,but also have ideological and political education space.