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本文对我国财政理论的形成与发展做了较为系统的总结,并按照历史的现实感和现实的历史感这双重要求,对财政理论中的一些基本命题,如财政与国家的关系、财政与经济的关系、财政职能作用、综合财政等问题进行了比较分析。作者认为,财政理论创新必须解决政府与市场的关系、政府行为的经济分析和财政地位与职能的确定等基本问题。
This article makes a systematic summary of the formation and development of China’s financial theory. According to the dual requirements of the historical reality and the realistic sense of history, this paper analyzes some basic propositions in the financial theory, such as the relationship between finance and state, finance and economy The relationship between the financial functions of the comprehensive financial issues such as a comparative analysis. The author believes that the financial theory innovation must solve the basic problems such as the relationship between the government and the market, the economic analysis of the government behavior and the determination of the financial status and functions.