《财政研究》系中国财政学会主办的大型财经刊物,名列全国财政理论核心期刊首位。面向全国广大财经部门和企事业工作人员、财经理论研究工作者和财经院校师生。本刊坚持改革开放、理论联系实际原则,注重对财经实际工作中的重大理论和政策问题进行实证分析和理论探讨,本刊贯彻百家争鸣方针,反映各方观点;及时报道财经 “Financial Research” is a large-scale financial journal sponsored by the China Institute of Finance and ranked first in the core national financial theory journals. For the majority of the financial sector and enterprise staff, financial theory research workers and financial institutions teachers and students. This journal insists on the principles of reform and opening up, linking theory with practice, paying attention to the empirical analysis and theoretical discussion on the major theoretical and policy issues in the actual work of finance and economics, carrying out the principle of “one hundred schools of thought” and reflecting the views of all parties in a timely manner.