摘要
Finance(《财政学》)Edited by Xu Yi and Chen Baosen(许毅,陈宝森)Published by Zhongguo Caizheng Jingji Chubanshe,August 1984628 pagesNew Theory of Finance(《财政学新论》)Edited by Wang Shaofei(王绍飞)Published by Zhongguo Caizheng Jingji Chubanshe,August 1984246 pagesThese are two works on the theory of finance,each having its own originaIviews on some of its basic aspects and accordingly establishing its own unique theo-retical system of finance.Neither follows traditional finance in which systems wereestablished on the basis of state revenue and expenditure, financial balance,manage-ment and supervision.In studying the objective laws of financial activities and thedevelopment of the relationship of financial distribution,both books focus their at-
