我国著名的财政学家、西南财经大学许廷星教授已经离开我们近十年了。我作为他的学生不仅聆听了他的教导,而且有条件最早拜读了他1957年5月由重庆人民出版社出版的专著《关于财政学的对象问题》。在该书中他率先提出:“财政学的对象是国家关于社会产品或国民收入分配与再分配过程中的分 Professor Xu Tingxing, a famous financial scientist and professor of Southwest University of Finance and Economics, has left us for nearly ten years. As his student, I not only listened to his teachings, but also read the book entitled ”Objects Concerning Public Finance“ first published in May 1957 by Chongqing People’s Publishing House. In the book, he first proposed: ”The object of finance is the country’s social product or national income distribution and redistribution of points