随着社会主义市场经济体制基本框架的逐步形成,必然要求经济理论上的不断突破和创新。作为经济学主要组成部分的财政学理论也必须有相应的更新和发展,乃至重塑有中国特色的社会主义财政学体系。本文拟就社会主义市场经济下财政学理论的更新略谈几点思考。 With the gradual formation of the basic framework of the socialist market economic system, we must inevitably require constant breakthroughs and innovations in economic theory. As a major part of economics, the theory of finance must also be updated and developed accordingly, and even the remoulding system of socialist finance with Chinese characteristics must be reshaped. This article intends to talk about the renewal of the financial theory under the socialist market economy.