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针对我国财政学界财政理论创新在指导思想和一些基础理论范畴认识上缺少共识的现象,本文从以马克思主义为指导是搞好财政理论创新的惟一正确选择、不同社会制度下的公共财政职能各有鲜明特点、正确看待财政的阶级性与公共性关系以及公共性也是计划经济财政的本质属性等几个主要理论方面谈了作者的观点。
In view of the lack of consensus on the guiding ideology and some basic theoretical categories of the financial theory innovation in China’s financial circle, this article takes the Marxism as the guidance and is the only correct choice for improving the theoretical innovation of finance. The public finance functions under different social systems Distinctive features, the correct view of the relationship between class and public finance and public nature is the nature of planned economy and other several major theoretical aspects of the author’s point of view.