一发展财政学和财政学发展并不是标新立异的词序颠倒,前者既是国际财政学界一股新的学术思潮,也是国外财政学科内一门新兴财政学科;财政学发展则是财政理论研究不断拓展和深化的表现和结果.国外发展财政学的产生和发展就是国际范围内财政理论新发展的反映.对我国大多数财政工作者来说,发展财政或发展财政学还只是一个新奇的学术名词,财政的发展研究尚是一个空白的领域.而这种空白本身又预示着我国财政学发展的 A development of finance and financial development is not unconventional word order reversed, the former is not only a new academic trend of the international financial scholarship, but also a foreign financial discipline within a new financial discipline; financial science is the development of financial theory continues to expand and deepen The performance and result of the development of foreign finance is the emergence and development of the international financial theory is the new development of the reflection of most of our financial workers, the development of finance or the development of finance is only a novel academic term, the financial Developmental research is still a blank area, which in itself indicates the development of China’s finance