所谓财政,最通俗地说,就是“以财行政,以政制财”。由吉林大学年轻学者张亲培撰写的《公共财政的政治学分析》一书把国家财政活动的政治过程分析首次纳入到社会公共视野进行探讨,对财政与政治一般关系作出比较研究。他所得出的基本结论之一,便是财政活动的政治过程实际上表现为 The so-called finance, the most popular way of saying, is “taking financial administration as its basis and fiscal management as its fiscal policy.” A book entitled Political Analysis of Public Finance, written by Zhang Pateh-i, a young scholar at Jilin University, explores the political process of state fiscal activities for the first time into the public view of society and makes a comparative study of the general relations between finance and politics. One of the basic conclusions he draws is that the political process of fiscal activity actually manifests itself as follows