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一、会议背景财政学在中国的发展与传播,除了受到国际学术思想竞争与演化的影响,也与社会经济政治体制改革的方向关系密切。中共十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》对于财政的地位做出了全新的定位,即:“财政是国家治理的基础和重要支柱”。这一定位是决策层首次将财政在国家治理体系中的作用提升到如此高度。由此,也提出了财政学研究中的一个基础理论问题,即:为了适应财税体制改革的新要求和用于指导实践,财政学理论体系应如何构建?
I. Background of the Conference The development and dissemination of finance in China, apart from being influenced by the competition and evolution of international academic thinking, is also closely related to the direction of social, economic and political reform. The “Decision of the CPC Central Committee and the Central Government on Several Important Issues for Deepening Reform” adopted by the Third Plenary Session of the 18th CPC Central Committee has completely set the position of finance as follows: “Finance is the foundation and important pillar of state administration.” This positioning is the first time policymakers have raised the role of finance in the system of state governance to such a high level. Therefore, we also put forward a basic theoretical question in the study of financial science: how to construct a theoretical system of financial science in order to adapt to the new requirements of fiscal and taxation reform and to guide practice?