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何振一教授创立的“社会共同需要”财政理论的基本观点是把“社会共同需要”作为财政的本源。本文提出,应当把“社会共同需要”作为财政理论的核心概念,并且认为“社会共同需要”是贯穿整个财政理论体系的中枢。本文认为,只有把“社会共同需要”作为财政理论的核心概念,并且从“社会共同需要”出发,才能解决目前正在困扰我国财政理论建设的几个重大问题。这些问题包括:如何处理马克思主义基本原理与现代财政理论发展之间的关系;如何把现代西方财政理论与中国的财政实践相结合,形成具有中国本土特色的财政理论;如何理解和解释全球化条件下财政学的研究领域由传统的主权国家政府及其公共部门的财政活动拓展为跨越主权国家的、具有全球化特征的全球性财政活动现象等。本文对这些问题给出了相关解释。
The basic idea of “common social needs” founded by Professor He Zhenyi is that “the common social needs” should be regarded as the source of finance. This paper argues that “common social needs” should be the core concept of fiscal theory and that “common social needs” is the backbone that runs through the entire system of financial theory. This paper argues that only by considering “common social needs” as the core concept of fiscal theory and starting from the “common social needs” can we solve several major problems currently plaguing our fiscal theory. These issues include: how to deal with the relationship between the basic tenets of Marxism and the development of modern financial theory; how to combine the modern western fiscal theory with China’s financial practices to form a financial theory with Chinese characteristics; how to understand and explain the conditions of globalization The field of finance under the research from the traditional sovereign state government and public sector financial activities to expand across the sovereign state, with global characteristics of global financial activities and so on. This paper gives some explanations on these issues.