摘要
中国特色社会主义进入新时代,习近平总书记多次强调要坚持和弘扬和平、发展、公平、正义、民主、自由的全人类共同价值,我国正在不断坚持和完善实现这一共同价值的中国方案。我们要站在"实现全人类共同价值的中国方案"高度来推进中国财政理论体系构建。本文以此为立足点,通过比较中国方案区别于西方实践的鲜明特征,从财政政治理论、国家财政理论、市场财政理论和统筹财政理论四个方面对中国财政理论的进一步研究提出见解。
As socialism with Chinese characteristics has entered a new era,Present Xi Jinping has repeatedly stressed the importance of upholding and promoting the common values of peace,development,equity,justice,democracy and freedom for all mankind.China is constantly improving the Chinese proposals to realize these common values.We should promote the construction of China’s fiscal theory system at a height conducive to the improvement of Chinese approach on the common values for all mankind.Based on this,this paper compared the distinctive features of China’s road that are different from western practice,and propose opinions on the further research of China’s fiscal theory from four aspects:political fiscal theory,state fiscal theory,market fiscal theory and coordinating fiscal theory.
作者
邓力平
王智烜
Deng Liping;Wang Zhixuan
出处
《财政研究》
CSSCI
北大核心
2021年第11期3-11,共9页
Public Finance Research
基金
国家社会科学基金一般项目“新时代减税降费与财政可持续性研究”(19BJL027)。
关键词
全人类共同价值
中国特色社会主义财政
财政政治学
The Common Value of All Mankind
Socialist Finance with Chinese Characteristics
Fiscal Politics