综合性、有思想、立本体、重实践——对新时代财政基础理论研究的若干思考

Be Comprehensive,Thoughtful,Ontological and Practical——Some Research on Public Finance Basic Theory in the New Era

财政基础理论研究历来是具有鲜明的中国传统和特色的财政学研究内容。在新时代背景下,我国财政学界又重新开始重视财政基础理论研究。本文探讨了新时代财政基础理论的几个基本问题,主要包括:是否存在财政基础理论?什么样的理论才能算是财政基础理论?如何评价财政基础理论?新时代为什么还需要财政基础理论?新时代需要什么样的财政基础理论?本文认为“综合性、有思想、立本体、重实践”是新时代我国财政基础理论构建的必备要素和努力取向。

Basic theory of public finance has always been a research content with distinctive Chinese tradition and characteristics.Recently,under the background of the new era,public finance academy in our country has begun to re-emphasize the research on the basic theory.Therefore,this article discusses several basic issues in new era,including:Is there a basic theory of public finance?What kind of theory can be regarded as basic?How to evaluate the basic theory?Why do we still need the basic theory in the new era?What kind of basic theory is needed in the new era?With all these questions,this article holds that"be comprehensive,thoughtful,ontological and practical"are the essential elements and the direction for the construction of fundamental fiscal theory in the new era.