公共财政人民性思想基础

The Ideological Foundation of Public Finance and People’s Nature

公共财政人民性是哲学、政治学和政治经济学研究的重要时代课题。在界定公共财政人民性基本内涵、特征体系的前提下,针对公共财政人民性实践中存在的各种现实问题及其成因机制,探寻隐藏于公共财政委托代理关系现象背后的人本主义内在逻辑机理,揭示中国特色社会主义公共财政人民性思想的政治理论与实践的规律和经验,进而深入探索其马克思主义哲学、政治学与政治经济学的理论思想基础,以便更好地以人民为中心处理各类财政关系,有效化解各类财政收支结构矛盾,为全面提升财政治理能力提供理论指引。

The popular nature of public finance is an important topic of the times in the study of philosophy,politics and political economy.Under the premise of defining the basic connotation and characteristic system of public finance,this article aims at various practical problems in the practice of public finance and its cause mechanism,and explores the internal logic of humanism hidden behind the phenomenon of public finance’s principal-agent relationship.The mechanism reveals the laws and experience of the political theory and practice of the socialist public finance thoughts on the people with Chinese characteristics,and further explores the theoretical and ideological foundations of Marxist philosophy,politics and political economics in order to better deal with the people as the center various types of fiscal relations can effectively resolve various contradictions in the fiscal revenue and expenditure structure,and provide theoretical guidance for comprehensively improving fiscal governance capabilities.